Search results for: revenue reform

Authors: Pauliasi Tony Fakahau

Abstract:

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.

Keywords: tax reform, tonga vulnerable community revenue, revenue reform, public sector reform

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Authors: Christin Tønseth

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The Norwegian ‘knowledge promotion reform’ was implemented in elementary schools and upper secondary schools in 2006. The goal of the reform was that all pupils should develop basic skills and competencies in order to take an active part in the knowledge society. This paper discusses how governmentality as a management principle is demonstrated through the Norwegian ‘knowledge promotion reform’. Evaluation reports and political documents are the basis for the discussion. The ‘knowledge promotion reform’ was including quality assurance for schools, teachers, and students and the authorities retained control by using curricula and national tests. The reform promoted several intentions that were not reached. In light of governmentality, it seemed that thoughts and intentions by the authorities differed from those in the world of practice. The quality assurances did not motivate the practitioners to be self-governing. The relationship between the authorities and the implementation actors was weak, and the reform was, therefore, difficult to implement in practice.

Keywords: governance, governmentality, the Norwegian knowledge promotion reform, education, politics

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Authors: Olanike O. Akinwale, Isiaka S. Adedoyin

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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.

Keywords: appraisal, expenditure, local government, questionnaire, revenue

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Authors: Hsiao-Wen Wang

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The split-share structure reform in China represents one of the most significant milestones in the evolution of the capital market. With the goal of converting non-tradable shares into tradable shares, the reform laid the foundation and supported the development of full-scale privatization. This study explores China’s split-share structure reform and its impact on statutory audit fees. This study finds that auditors earn a significant statutory audit fee premium after the split-share structure reform. The Big 4 auditors who provide better audit quality receive higher statutory audit fee premium than non-Big 4 auditors after the share reform, which is attributable to their brand reputation, rather than the relative market dominance.

Keywords: chinese split-share structure reform, statutory audit fees, big-4 auditors, corporate governance

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Authors: Shruti Hajirnis

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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.

Keywords: revenue recognition, pharma industry, standard, requirements

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Authors: Yue Wang

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Five years passed since the newest English curriculum reform policy was published in China, hand-wringing spread among teachers who accused that this is another 'Wearing New Shoes to Walk the Old Road' policy. This paper provides a thoroughly philosophical policy analysis of serious efforts that had been made to support this reform and reveals the hindrances that bridled the reform to yield the desired effect. Blame could be easily put on teachers for their insufficient pedagogical content knowledge, conservative resistance, and the handicaps of large class sizes and limited teaching times, and so on. However, the underlying causes for this implementation failure are the interrelated factors in the NCEE-centred education system, such as the reluctant from students, the lack of school and education bureau support, and insufficient teacher training. A further discussion of 2017 to 2020’s NCEE reform on English prompt new possibilities for the authentic pedagogical approach reform in secondary English classes. In all, the pedagogical approach reform at the secondary level is heading towards a brighter future with the initiation of new NCEE reform.

Keywords: English curriculum, failure, NCEE, new possibilities, pedagogical, policy analysis, reform

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Authors: Abubakar O. Sulaiman

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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.

Keywords: non-oil revenue, economic growth, export, long run relationship

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Authors: Saifurahman Fayiz

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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

Keywords: E-government, ICT, municipality, revenue

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Authors: Dilliram Paudyal

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The history of taxation in Nepal dates back to antiquity. However, the modern tax system gained its momentum after the establishment of democracy in 1951, which initially focused only land tax and tariff on foreign trade. In the due time, several taxes were introduced, such as direct taxes, indirect taxes, and non-taxes. However, the tax structure in Nepal is heavily dominated by indirect taxes that contribute more than 60 % of the total revenue. The government has been mobilizing revenues through a series of tax reforms during the Tenth Five-year Plan (2002 – 2007) and successive Three-year Interim Development Plans by introducing several tax measures. However, these reforms are regressive in nature, which does not lead the overall economy towards short-run stability as well as in the long run development. Based on the literature review and discussion among government officials and few taxpayers individually and groups, this paper aims to major issues and challenges that hinder the tax reform effective in Nepal. Additionally, this paper identifies potential way and process of tax reform in Nepal. The results of the study indicate that transparency in a major problem in Nepalese tax system in Nepal, where serious structural constraints with administrative and procedural complexities envisaged in the Income Tax Act and taxpayers are often unaware of the specific size of tax which is to comply them. Some other issues include high tax rate, limited tax base, leakages in tax collection, rigid and complex Income Tax Act, inefficient and corrupt tax administration, limited potentialities of direct taxes and negative responsiveness of land tax with higher administrative costs. In the context, modality of tax structure and mobilize additional resources is to be rectified on a greater quantum by establishing an effective, dynamic and highly power driven Autonomous Revenue Board.

Keywords: corrupt, development, inefficient, taxation

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Authors: Djehich Mohamed Yousri

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Religious Reform and Secularism present the title of the research paper (Religious Reform and Secularism) is the subject of this research paper. The researcher proceeded to address it through three main axes, in addition to an introduction and a conclusion that indicated the most important results of the study. Where the first axis dealt with the concept of the secular, while the second axis dealt with religious reform, and we devoted the third axis to discussing the relationship between them. It is a treatment that requires the researcher, at the level of methodology, to critically rethink the concepts of (religious) and (secular), and accompany the radical revisions that have been made in the field of (post-secular) studies in this regard. The paper concluded that caution should be exercised in dealing with the terms "religious reform" and "secularism". There are different and diverse viewpoints on (religious reform) and on (secularism) as well, and therefore it is wrong, according to the perspective of the paper, to deal with either of them as representing one comprehensive, homogeneous, closed and semantically stable category. ) or (secularism) with a set of diverse and divergent points of view from each other, a path that ultimately leads to confusion, confusion, ambiguity and misunderstanding.

Keywords: secularism, post-secularism, religious reform, concept of religion, the concept of secularism

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Authors: Louvill M. Ozarraga

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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

Keywords: Local Revenue Generation: Its Contribution To The Development Of The Municipality Of Bacolod, Lanao Del Sur

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Authors: Efrizal, Ferdiansyah, Noorlailie Soewarno, Bambang Tjahjadi

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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.

Keywords: innovations, internal business process, taxpayers’ compliance, tax revenue

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Authors: Louvill Manangan Ozarraga

Abstract:

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.

Keywords: contribution, development, Bacolod Lanao del Norte, revenue generation system

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Authors: Muhammad Shafiq, Huynh Trung Luong

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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.

Keywords: supply chain coordination, revenue sharing contract, commitment based revenue sharing, quantity allocation

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Authors: Haga Abdelrahman Elimam

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This paper investigates the connotation, and some of the realistic implications, of the economic reform of health sector in under developed countries. The paper investigates the issues that economic reforms have to address, and the policy targets they are considered to accomplish. The work argues that the development of economic reform is not connected only with understanding the priorities and refining them, furthermore with reformation and restructuring the organizations through which health policies are employed. Considering various organizational values, that are likely to be regular to all economic reform programs, a regulatory approach to institutional reform is unsuitable. The paper further investigates the selection of economic reform that may as well influence via technical suggestions and analysis, but the verdict to continue, and the consequent success of execution, eventually depends on the progressive political sustainability. The paper concludes by giving examples of institutional reforms from various underdeveloped countries and includes recommendation of the responsibility and control of donor organizations.

Keywords: economic reform, health sector, underdeveloped countries, technical suggestions

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Authors: Ahmed Sameer El Khatib

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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.

Keywords: Islamic Finance, Islamic Banks, Revenue Efficiency, Data Envelopment Analysis

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Authors: Revoti Prasad Bora, Nikita Katyal

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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.

Keywords: Halo, Cannibalization, promotion, Baseline, temporary price reduction, retail, elasticity, cross price elasticity, machine learning, random forest, linear regression

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Authors: Mohammadali Mokhtari

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Developing countries increasingly recognize the need to reduce energy subsidies. Cash transfers are proposed instead of subsidies to mitigate the negative effects of energy subsidy reforms. However, there is little evidence about the redistribution effect of these subsidy-to-cash reforms. We study the redistribution impact of the largest subsidy-to-cash reform in the history of developing countries in Iran in 2010. We find a strong pro-poor impact of the reform using five inequality measures, including the Gini index and the ratio of rich to poor expenditures. Finally, we show this pro-poor impact is on average and discuss other possible mechanisms by which low-income groups objected to these pro-poor reforms in the next round, which took place in November 2019 and led to wide and large protests.

Keywords: energy economics, subsidy reform, inequality, Middle East, Iran

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Authors: Liping Li, Wenan Tan, Na Wang

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With the rapid development of information technology, project management has gained more and more attention recently. Based on CDIO, this paper proposes some teaching reform ideas for software project management curriculum. We first change from Teacher-centered classroom to Student-centered and adopt project-driven, scenario animation show, teaching rhythms, case study and team work practice to improve students' learning enthusiasm. Results showed these attempts have been well received and very effective; as well, students prefer to learn with this curriculum more than before the reform.

Keywords: CDIO, teaching reform, engineering education, project-driven, scenario animation simulation

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Authors: Ronit German, Alexandra Beytenbrat

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Although English seems to be prevalent in every sphere of Israeli daily life, not many Israeli students have a sufficient level of writing and speaking in English which is necessary for academic studies. The inadequate level of English among Israeli students is because the sole focus is on teaching reading comprehension, and the need to adapt to the trends of the professional worldwide demands triggered a reform that requires implementing Common European Framework of Reference (CEFR) and English as a Medium of Instruction (EMI) courses in the Israeli academic institutions. However, it will be argued that this reform is challenging to implement. The fact that modern Hebrew is a revived language, and that English is L3 for more than 30% of the population, the diverse social and cultural students’ background, and psychological factors stand in the way of the new reform.

Keywords: CEFR, cultural diversity, EMI courses, English in Israel, reform

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Authors: Ronit German, Alexandra Beytenbrat

Abstract:

Although English seems to be prevalent in every sphere of Israeli daily life, not many Israeli students have a sufficient level of writing and speaking in English which is necessary for academic studies. The inadequate level of English among Israeli students, almost the sole focus on teaching reading comprehension, and the need to adapt to the trends of the professional worldwide demands triggered a reform that requires to implement Common European Framework of Reference (CEFR) and English as a Medium of Instruction (EMI) courses in the Israeli academic institutions. However, it will be argued that this reform is challenging to implement. The fact that modern Hebrew is a revived language, and that English is L3 for more than 30% of the population, the diverse social and cultural students’ background, and psychological factors stand in the way of the new reform.

Keywords: CEFR, cultural diversity, EMI courses, English in Israel, reform

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Authors: John Kong Shan Ho

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In June 2022, the Law Commission of England and Wales published an options paper to examine how the law on corporate criminal liability can be reformed under the English system. The paper merely details options for reform and does not seek to make recommendations. However, the paper has ruled out the “respondeat superior” approach of the US and “corporate culture” approach of Australia as reform options. On balance, the preferred reform option of the Law Commission is the “senior officer” approach as currently adopted in Canada. This article is written against such background and argues that due to similarities between the English and Canadian systems, the latter’s approach is more ideal to be adopted by the former as a model for reform in this area.

Keywords: corporate criminal liability, identification principle, directing mind and will, England, Canada

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Authors: Mohamed Ali Benhalima, Nathon Elbaz, Malik Koubi

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This paper evaluates an expansion of employer-mandated sick leave insurance in the French private sector. We use a difference-in-differences method in which control groups are defined according to the collective bargaining agreement (CBA) employees belong to. Indeed, thanks to complementary insurance provided by CBAs, employees were not affected the same way by the reform. We find significant effects of the reform on sick leave spells lasting at least 7 days, consistently with the reform target. The effects on spells’ duration and frequency are positive and more pronounced for women than for men, for whom the effect on frequency tends to be slightly negative. The effects are also more pronounced for executives and supervisors than less qualified categories.

Keywords: sickness absence, collective agreements, daily sickness benefits, labor economics

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Authors: Walaa Diab, Baher Atlam, Nadia El Nimer

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Egypt faces many obvious economic challenges, and it is so clear that a real economic transformation is needed to address those problems, especially after the recent decisions of floating the Egyptian pound and the gradual subsidy cuts that are trying to meet the needed conditions to get the IMF support of (a £12bn loan) for its economic reform program. Following the post-2008 revival of the interest in the fiscal policy and its vital role in speeding up or slowing down the economic growth. Here comes the value of this paper as it seeks to analyze the macroeconomic effects of fiscal policy in Egypt by applying A Bayesian SVAR Approach. The study uses the Bayesian method because it includes the prior information and no relevant information is omitted and so it is well suited for rational, evidence-based decision-making. Since the study aims to define the effects of fiscal policy shocks in Egypt to help the decision-makers in determining the proper means to correct the structural problems in the Egyptian economy, it has to study the period of 1990s economic reform, but unfortunately; the available data is on an annual frequency. Thus, it uses annual time series to study the period 1991: 2005 And quarterly data over the period 2006–2016. It uses a set of six main variables includes government expenditure and net tax revenues as fiscal policy arms affecting real GDP, unemployment, inflation and the interest rate. The study also tries to assess the 'crowding out' effects by considering the effects of government spending and government revenue shocks on the composition of GDP, namely, on private consumption and private investment. Last but not least the study provides its policy implications regarding the needed role of fiscal policy in Egypt in the upcoming economic reform building on the results it concludes from the previous reform program.

Keywords: fiscal policy, government spending, structural vector autoregression, taxation

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Authors: Weerawan Marangkun

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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.

Keywords: cost, revenue, tourist, walking street

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Authors: Marjan Majdi, MohammadAli Moradi, Elham Samarikhalaj

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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).

Keywords: gini coefficient, human capital, income distribution, oil revenue

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Authors: Handan Ertaş

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The subject of government reform which is started to be discussed all over the world today has also deeply affected Turkey. Turkey, who aims to come to the level of the developed countries and not to fall behind the change must immediately complete the reform issue. For this, the government needs to be redefined and changed in accordance with the new public administration. In the first part of this study, the new public administration reforms in the world are generally explained and then the reforms in Local Government Regulations in Turkey are evaluated with the method of Content Analysis.

Keywords: reform, local administration, neo-liberalism, globalisation

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Authors: Wang Jie

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This article advances the reform of Chinese migration law through an analysis of the updated and former versions of the Chinese migration law, specifically for the Exit-Entry Administration Law of the People’s Republic of China and Regulations on Foreigners’ Permanent Residence in the People’s Republic of China(Exposure Draft), which was most recently issued in 2012 and 2020 respectively. After a fundamental reform of China’s migration law, China’s immigration legal framework has become relatively well developed compared with the previous one. Immigration procedures are available online and these procedures have become relatively simple. Comparative research for the Chinese migration laws has been done during the past several years for its legislation, legal reference for western countries and its preliminary implementation. Some results show that the reform is a superficial one and may not have a practical effect on China’s current immigration legal framework. However, complete results cannot be obtained only through the comparative research of legal definitions. Some practical case studies will also be required to analyze in detail to demonstrate the reasons that some reforms still remain at the superficial level and what further progress is required in China's immigration legal framework. This is a perspective that has been overlooked in most comparative law studies. In the first part, this article will conduct a simple comparative study of the reform of Chinese migration law and use cases studies to illustrate the reform of Chinese migration law. In the second part, this article will point out another perspective that is easily overlooked, that is, how do the Chinese nationals treat the reform: whether it is a legislative advance or a failure, and whether it deepens social tensions between nationals and immigrants. In the third part, the article will discuss Chinese migration law through China’s international law perspective with international organizations, such as International Organization for Migration and International Labour Organization will also be discussed to dialectically judge the reform of Chinese migration law. This article will adopt case and comparative studies to conduct overall research based on the reform of Chinese migration law and try to put forward more constructive advice for China’s immigration legal framework.

Keywords: Chinese migration law, reform, foreigners, immigration legal framework

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Authors: Chenghao Ma

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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.

Keywords: revenue sources, professional sports, intercollegiate athletics, sporting goods industry

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Authors: Ajayi Adeola

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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.

Keywords: information communication technology, ICT adoption, ICT solution, small and medium scale enterprises

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