Search results for: purchasing.
17 Modeling Sustainable Truck Rental Operations Using Closed-Loop Supply Chain Network
Authors: Khaled S. Abdallah, Abdel-Aziz M. Mohamed
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Moving industries consume numerous resources and dispose masses of used packaging materials. Proper sorting, recycling and disposing the packaging materials is necessary to avoid a sever pollution disaster. This research paper presents a conceptual model to propose sustainable truck rental operations instead of the regular one. An optimization model was developed to select the locations of truck rental centers, collection sites, maintenance and repair sites, and identify the rental fees to be charged for all routes that maximize the total closed supply chain profits. Fixed costs of vehicle purchasing, costs of constructing collection centers and repair centers, as well as the fixed costs paid to use disposal and recycling centers are considered. Operating costs include the truck maintenance, repair costs as well as the cost of recycling and disposing the packing materials, and the costs of relocating the truck are presented in the model. A mixed integer model is developed followed by a simulation model to examine the factors affecting the operation of the model.Keywords: Modeling, truck rental, supply chains management, simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 82116 Mixed Integer Programing for Multi-Tier Rebate with Discontinuous Cost Function
Authors: Y. Long, L. Liu, K. V. Branin
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One challenge faced by procurement decision-maker during the acquisition process is how to compare similar products from different suppliers and allocate orders among different products or services. This work focuses on allocating orders among multiple suppliers considering rebate. The objective function is to minimize the total acquisition cost including purchasing cost and rebate benefit. Rebate benefit is complex and difficult to estimate at the ordering step. Rebate rules vary for different suppliers and usually change over time. In this work, we developed a system to collect the rebate policies, standardized the rebate policies and developed two-stage optimization models for ordering allocation. Rebate policy with multi-tiers is considered in modeling. The discontinuous cost function of rebate benefit is formulated for different scenarios. A piecewise linear function is used to approximate the discontinuous cost function of rebate benefit. And a Mixed Integer Programing (MIP) model is built for order allocation problem with multi-tier rebate. A case study is presented and it shows that our optimization model can reduce the total acquisition cost by considering rebate rules.
Keywords: Discontinuous cost function, mixed integer programming, optimization, procurement, rebate.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 66315 Vehicle Risk Evaluation in Low Speed Accidents: Consequences for Relevant Test Scenarios
Authors: Philip Feig, Klaus Gschwendtner, Julian Schatz, Frank Diermeyer
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Projects of accident research analysis are mostly focused on accidents involving personal damage. Property damage only has a high frequency of occurrence combined with high economic impact. This paper describes main influencing parameters for the extent of damage and presents a repair cost model. For a prospective evaluation method of the monetary effect of advanced driver assistance systems (ADAS), it is necessary to be aware of and quantify all influencing parameters. Furthermore, this method allows the evaluation of vehicle concepts in combination with an ADAS at an early point in time of the product development process. In combination with a property damage database and the introduced repair cost model relevant test scenarios for specific vehicle configurations and their individual property damage risk may be determined. Currently, equipment rates of ADAS are low and a purchase incentive for customers would be beneficial. The next ADAS generation will prevent property damage to a large extent or at least reduce damage severity. Both effects may be a purchasing incentive for the customer and furthermore contribute to increased traffic safety.Keywords: Property damage analysis, effectiveness, ADAS, damage risk, accident research, accident scenarios.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 138814 Impact of Electronic Word-of-Mouth to Consumer Adoption Process in the Online Discussion Forum: A Simulation Study
Authors: Aussadavut Dumrongsiri
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Web-based technologies have created numerous opportunities for electronic word-of-mouth (eWOM) communication. There are many factors that affect customer adoption and decisionmaking process. However, only a few researches focus on some factors such as the membership time of forum and propensity to trust. Using a discrete-time event simulation to simulate a diffusion model along with a consumer decision model, the study shows the effect of each factor on adoption of opinions on on-line discussion forum. The purpose of this study is to examine the effect of factor affecting information adoption and decision making process. The model is constructed to test quantitative aspects of each factor. The simulation study shows the membership time and the propensity to trust has an effect on information adoption and purchasing decision. The result of simulation shows that the longer the membership time in the communities and the higher propensity to trust could lead to the higher demand rates because consumers find it easier and faster to trust the person in the community and then adopt the eWOM. Other implications for both researchers and practitioners are provided.Keywords: word of mouth, simulation, consumer behavior, ebusiness, marketing, diffusion process.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 319713 Ranking of Inventory Policies Using Distance Based Approach Method
Authors: Gupta Amit, Kumar Ramesh, Tewari P. C.
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Globalization is putting enormous pressure on the business organizations specially manufacturing one to rethink the supply chain in innovative manners. Inventory consumes major portion of total sale revenue. Effective and efficient inventory management plays a vital role for the successful functioning of any organization. Selection of inventory policy is one of the important purchasing activities. This paper focuses on selection and ranking of alternative inventory policies. A deterministic quantitative model based on Distance Based Approach (DBA) method has been developed for evaluation and ranking of inventory policies. We have employed this concept first time for this type of the selection problem. Four inventory policies economic order quantity (EOQ), just in time (JIT), vendor managed inventory (VMI) and monthly policy are considered. Improper selection could affect a company’s competitiveness in terms of the productivity of its facilities and quality of its products. The ranking of inventory policies is a multi-criteria problem. There is a need to first identify the selection criteria and then processes the information with reference to relative importance of attributes for comparison. Criteria values for each inventory policy can be obtained either analytically or by using a simulation technique or they are linguistic subjective judgments defined by fuzzy sets, like, for example, the values of criteria. A methodology is developed and applied to rank the inventory policies.
Keywords: Inventory Policy, Ranking, DBA, Selection criteria.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 182612 Celebrity Endorsement: How It Works When a Celebrity Fits the Brand and Advertisement
Authors: Göksel Şimşek
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Celebrities are admired, appreciated and imitated all over the world. As a natural result of this, today many brands choose to work with celebrities for their advertisements. It can be said that the more the brands include celebrities in their marketing communication strategies, the tougher the competition in this field becomes and they allocate a large portion of their marketing budget to this. Brands invest in celebrities who will represent them in order to build the image they want to create.
This study aimed to bring under spotlight the perceptions of Turkish customers regarding the use of celebrities in advertisements and marketing communication and try to understand their possible effects on subsequent purchasing decisions. In addition, consumers’ reactions and perceptions were investigated in the context of the product-celebrity match, to what extent the celebrity conforms to the concept of the advertisement and the celebrity-target audience match.
In order to achieve this purpose, a quantitative research was conducted as a case study concerning Mavi Jeans (textile company). Information was obtained through survey. The results from this case study are supported by relevant theories concerning the main subject. The most valuable result would be that instead of creating an advertisement around a celebrity in demand at the time, using a celebrity that fits the concept of the advertisement and feeds the concept rather than replaces it, that is celebrity endorsement, will lead to more striking and positive results.
Keywords: Celebrity endorsement, product-celebrity match, advertising.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 631511 Characteristic of Gluten-Free Products: Latvian Consumer Survey
Authors: Laila Ozola, Evita Straumite
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Celiac disease is a permanent enteropathy caused by the ingestion of gluten, a protein occurring in wheat, rye and barley. The only way of the effective daily treatment is a strict gluten-free diet. From the investigation of products available in the local market, it was found that Latvian producers do not offer gluten-free products. The aim of this research was to study and analyze changes of celiac patient’s attitude to gluten-free product quality and availability in the Latvian market and purchasing habits. The survey was designed using website www.visidati.lv, and a questionnaire was sent to people suffering from celiac disease. The first time the respondents were asked to fill in the questionnaire in 2011, but now repeatedly from the beginning of September 2013 till the end of January 2014. The questionnaire was performed with 75 celiac patients, respondents were from all Latvian regions and they answered 16 questions. One of the most important questions was aimed to find out consumers’ opinion about quality of gluten-free products, consumption patterns of gluten-free products, and, moreover, their interest in products made in Latvia. Respondents were asked to name gluten-free products they mainly buy and give specific purchase locations, evaluate the quality of products and necessity for products produced in Latvia. The results of questionnaire show that the consumers are satisfied with the quality of gluten-free flour, flour blends, sweets and pasta, but are not satisfied with the quality of bread and confectionery available in the Latvian markets.
Keywords: Consumers, gluten-free products, quality, survey.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 276810 A Study on Abnormal Behavior Detection in BYOD Environment
Authors: Dongwan Kang, Joohyung Oh, Chaetae Im
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Advancement of communication technologies and smart devices in the recent times is leading to changes into the integrated wired and wireless communication environments. Since early days, businesses had started introducing environments for mobile device application to their operations in order to improve productivity (efficiency) and the closed corporate environment gradually shifted to an open structure. Recently, individual user's interest in working environment using mobile devices has increased and a new corporate working environment under the concept of BYOD is drawing attention. BYOD (bring your own device) is a concept where individuals bring in and use their own devices in business activities. Through BYOD, businesses can anticipate improved productivity (efficiency) and also a reduction in the cost of purchasing devices. However, as a result of security threats caused by frequent loss and theft of personal devices and corporate data leaks due to low security, companies are reluctant about adopting BYOD system. In addition, without considerations to diverse devices and connection environments, there are limitations in detecting abnormal behaviors, such as information leaks, using the existing network-based security equipment. This study suggests a method to detect abnormal behaviors according to individual behavioral patterns, rather than the existing signature-based malicious behavior detection, and discusses applications of this method in BYOD environment.
Keywords: BYOD, Security, Anomaly Behavior Detection.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 20679 Applying Theory of Inventive Problem Solving to Develop Innovative Solutions: A Case Study
Authors: Y. H. Wang, C. C. Hsieh
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Good service design can increase organization revenue and consumer satisfaction while reducing labor and time costs. The problems facing consumers in the original serve model for eyewear and optical industry includes the following issues: 1. Insufficient information on eyewear products 2. Passively dependent on recommendations, insufficient selection 3. Incomplete records on progression of vision conditions 4. Lack of complete customer records. This study investigates the case of Kobayashi Optical, applying the Theory of Inventive Problem Solving (TRIZ) to develop innovative solutions for eyewear and optical industry. Analysis results raise the following conclusions and management implications: In order to provide customers with improved professional information and recommendations, Kobayashi Optical is suggested to establish customer purchasing records. Overall service efficiency can be enhanced by applying data mining techniques to analyze past consumer preferences and purchase histories. Furthermore, Kobayashi Optical should continue to develop a 3D virtual trial service which can allow customers for easy browsing of different frame styles and colors. This 3D virtual trial service will save customer waiting times in during peak service times at stores.Keywords: Theory of inventive problem solving, service design, augmented reality, eyewear and optical industry.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 16728 The Dynamics of Microorganisms in Dried Yogurt Storages at Different Temperatures
Authors: Jaruwan Chutrtong
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Yoghurt is a fermented milk product. The process of making yogurt involves fermenting milk with live and active bacterial cultures by adding bacteria directly to the dairy product. It is usually made with a culture of Lactobacillus sp. (L. acidophilus or L. bulgaricus) and Streptococcus thermophilus. Many people like to eat it plain or flavored and it's also use as ingredient in many dishes. Yogurt is rich in nutrients including the microorganism which have important role in balancing the digestion and absorption of the boy.Consumers will benefit from lactic acid bacteria more or less depending on the amount of bacteria that lives in yogurt while eating. When purchasing yogurt, consumers should always check the label for live cultures. Yoghurt must keep in refrigerator at 4°C for up to ten days. After this amount of time, the cultures often become weak. This research studied freezing dry yogurt storage by monitoring on the survival of microorganisms when stored at different temperatures. At 300C, representative room temperature of country in equator zone, number of lactic acid bacteria reduced 4 log cycles in 10 week. At 400C, representative temperature in summer of country in equator zone, number of lactic acid bacteria also dropped 4 log cycle in 10 week, similar as storage at 300C. But drying yogurt storage at 400C couldn’t reformed to be good character yogurt as good as storage at 400C only 4 week storage too. After 1 month, it couldn’t bring back the yogurt form. So if it is inevitable to keep yogurt powder at a temperature of 40°C, yoghurt is maintained only up to 4 weeks.
Keywords: Dynamic, dry yoghurt, storage, temperature.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 19487 Regression Approach for Optimal Purchase of Hosts Cluster in Fixed Fund for Hadoop Big Data Platform
Authors: Haitao Yang, Jianming Lv, Fei Xu, Xintong Wang, Yilin Huang, Lanting Xia, Xuewu Zhu
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Given a fixed fund, purchasing fewer hosts of higher capability or inversely more of lower capability is a must-be-made trade-off in practices for building a Hadoop big data platform. An exploratory study is presented for a Housing Big Data Platform project (HBDP), where typical big data computing is with SQL queries of aggregate, join, and space-time condition selections executed upon massive data from more than 10 million housing units. In HBDP, an empirical formula was introduced to predict the performance of host clusters potential for the intended typical big data computing, and it was shaped via a regression approach. With this empirical formula, it is easy to suggest an optimal cluster configuration. The investigation was based on a typical Hadoop computing ecosystem HDFS+Hive+Spark. A proper metric was raised to measure the performance of Hadoop clusters in HBDP, which was tested and compared with its predicted counterpart, on executing three kinds of typical SQL query tasks. Tests were conducted with respect to factors of CPU benchmark, memory size, virtual host division, and the number of element physical host in cluster. The research has been applied to practical cluster procurement for housing big data computing.
Keywords: Hadoop platform planning, optimal cluster scheme at fixed-fund, performance empirical formula, typical SQL query tasks.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8376 Novel Use of a Quality Assurance Tool for Integrating Technology to HSE
Authors: Ragi Poyyara, Vivek V., Ashish Khaparde
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The product development process (PDP) in the Technology group plays a very important role in the launch of any product. While a manufacturing process encourages the use of certain measures to reduce health, safety and environmental (HSE) risks on the shop floor, the PDP concentrates on the use of Geometric Dimensioning and Tolerancing (GD&T) to develop a flawless design. Furthermore, PDP distributes and coordinates activities between different departments such as marketing, purchasing, and manufacturing. However, it is seldom realized that PDP makes a significant contribution to developing a product that reduces HSE risks by encouraging the Technology group to use effective GD&T. The GD&T is a precise communication tool that uses a set of symbols, rules, and definitions to mathematically define parts to be manufactured. It is a quality assurance method widely used in the oil and gas sector. Traditionally it is used to ensure the interchangeability of a part without affecting its form, fit, and function. Parts that do not meet these requirements are rejected during quality audits. This paper discusses how the Technology group integrates this quality assurance tool into the PDP and how the tool plays a major role in helping the HSE department in its goal towards eliminating HSE incidents. The PDP involves a thorough risk assessment and establishes a method to address those risks during the design stage. An illustration shows how GD&T helped reduce safety risks by ergonomically improving assembling operations. A brief discussion explains how tolerances provided on a part help prevent finger injury. This tool has equipped Technology to produce fixtures, which are used daily in operations as well as manufacturing. By applying GD&T to create good fits, HSE risks are mitigated for operating personnel. Both customers and service providers benefit from reduced safety risks.
Keywords: HSE, PDP, GD&T, risks.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18345 Guidelines for Developing, Supervising, Assessing and Evaluating Capstone Design Project of BSc in Electrical and Electronic Engineering Program
Authors: Muhibul Haque Bhuyan
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Inclusion of any design project in an undergraduate electrical and electronic engineering curriculum and producing creative ideas in the final year capstone design projects have received numerous comments at the Board of Accreditation for Engineering and Technical Education (BAETE) several times by the mentors and visiting program evaluator team members at different public and private universities in Bangladesh. To eradicate this deficiency which is needed for getting the program accreditation, a thorough change was required in the Department of Electrical and Electronic Engineering (EEE) for its BSc in EEE program at Southeast University, Dhaka, Bangladesh. We suggested making changes in the course curriculum titles and contents, emphasizing to include capstone design projects, question setting, examining students through other standard methods, selecting and retaining Outcome-Based Education (OBE)-oriented engineering faculty members, improving laboratories through purchasing new equipment and software as well as developing new experiments for each laboratory courses, and engaging the students to practical designs in various courses and final year projects. This paper reports on capstone design project course objectives, course outcomes, mapping with the program outcomes, cognitive domain of learning, assessment schemes, guidelines, suggestions and recommendations for supervision processes, assessment strategy, and rubric setting, etc. It is expected that this will substantially improve the capstone design projects offering, supervision, and assessment in the undergraduate EEE program to fulfill the arduous requirements of BAETE accreditation based on OBE.
Keywords: Course outcome, capstone design project, assessment and evaluation, electrical and electronic engineering.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 5254 Study on Optimization of Air Infiltration at Entrance of a Commercial Complex in Zhejiang Province
Authors: Yujie Zhao, Jiantao Weng
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In the past decade, with the rapid development of China's economy, the purchasing power and physical demand of residents have been improved, which results in the vast emergence of public buildings like large shopping malls. However, the architects usually focus on the internal functions and streamlines of these buildings, ignoring the impact of the environment on the subjective feelings of building users. Only in Zhejiang province, the infiltration of cold air in winter frequently occurs at the entrance of sizeable commercial complex buildings that have been in operation, which will affect the environmental comfort of the building lobby and internal public spaces. At present, to reduce these adverse effects, it is usually adopted to add active equipment, such as setting air curtains to block air exchange or adding heating air conditioners. From the perspective of energy consumption, the infiltration of cold air into the entrance will increase the heat consumption of indoor heating equipment, which will indirectly cause considerable economic losses during the whole winter heating stage. Therefore, it is of considerable significance to explore the suitable entrance forms for improving the environmental comfort of commercial buildings and saving energy. In this paper, a commercial complex with apparent cold air infiltration problem in Hangzhou is selected as the research object to establish a model. The environmental parameters of the building entrance, including temperature, wind speed, and infiltration air volume, are obtained by Computational Fluid Dynamics (CFD) simulation, from which the heat consumption caused by the natural air infiltration in the winter and its potential economic loss is estimated as the objective metric. This study finally obtains the optimization direction of the building entrance form of the commercial complex by comparing the simulation results of other local commercial complex projects with different entrance forms. The conclusions will guide the entrance design of the same type of commercial complex in this area.
Keywords: Air infiltration, commercial complex, heat consumption, CFD simulation.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 7643 Energy Saving Suction Hood
Authors: I.Daut, N. Gomesh, M. Irwanto, Y. M. Irwan
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Public awareness towards green energy are on the rise and this can be prove by many product being manufactured or prerequired to be made as energy saving devices mainly to save consumer from spending more on utility billing. These schemes are popular nowadays and many homemade appliances are turned into energy saving gadget which attracts the attention of consumers. Knowing the public demands and pattern towards purchasing home appliances thus the idea of “energy saving suction hood (ESSH)" is proposed. The ESSH can be used in many places that require smoke ventilation or even to reduce the room temperature as many conventional suction hoods (CSH) do, but this device works automatically by the usage of sensors that detects the smoke/temperature and automatically spins the exhaust fan. As it turns, the mechanical rotation rotates the AC generator which is coupled together with the fan and then charges the battery. The innovation of this product is, it does not rely on the utility supply as it is also hook up with a solar panel which also charges the battery, Secondly, it generates energy as the exhaust fan mechanically rotates. Thirdly, an energy loop back feature is introduced to this system which will supply for the ventilator fan. Another major innovation is towards interfacing this device with an in house production of generator. This generator is produced by proper design on stator as well as rotor to reduce the losses. A comparison is made between the ESSH and the CSH and result shows that the ESSH saves 172.8kWh/year of utility supply which is used by CSH. This amount of energy can save RM 3.14 from monthly utility bill and a total of RM 37.67 per year. In fact this product can generate 175 Watt of power from generator(75W) and solar panel(100W) that can be used either to supply other household appliances and/or to loop back to supply the fans motor. The innovation of this system is essential for future production of other equipment by using the loopback power method and turning most equipment into a standalone system.
Keywords: Energy saving suction hood (ESSH), conventional suction hoods (CSH), energy, and power
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 18862 The Role of Home Composting in Waste Management Cost Reduction
Authors: Nahid Hassanshahi, Ayoub Karimi-Jashni, Nasser Talebbeydokhti
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Due to the economic and environmental benefits of producing less waste, the US Environmental Protection Agency (EPA) introduces source reduction as one of the most important means to deal with the problems caused by increased landfills and pollution. Waste reduction involves all waste management methods, including source reduction, recycling, and composting, which reduce waste flow to landfills or other disposal facilities. Source reduction of waste can be studied from two perspectives: avoiding waste production, or reducing per capita waste production, and waste deviation that indicates the reduction of waste transfer to landfills. The present paper has investigated home composting as a managerial solution for reduction of waste transfer to landfills. Home composting has many benefits. The use of household waste for the production of compost will result in a much smaller amount of waste being sent to landfills, which in turn will reduce the costs of waste collection, transportation and burial. Reducing the volume of waste for disposal and using them for the production of compost and plant fertilizer might help to recycle the material in a shorter time and to use them effectively in order to preserve the environment and reduce contamination. Producing compost in a home-based manner requires very small piece of land for preparation and recycling compared with other methods. The final product of home-made compost is valuable and helps to grow crops and garden plants. It is also used for modifying the soil structure and maintaining its moisture. The food that is transferred to landfills will spoil and produce leachate after a while. It will also release methane and greenhouse gases. But, composting these materials at home is the best way to manage degradable materials, use them efficiently and reduce environmental pollution. Studies have shown that the benefits of the sale of produced compost and the reduced costs of collecting, transporting, and burying waste can well be responsive to the costs of purchasing home compost machine and the cost of related trainings. Moreover, the process of producing home compost may be profitable within 4 to 5 years and as a result, it will have a major role in reducing waste management.
Keywords: Compost, home compost, reducing waste, waste management.
Procedia APA BibTeX Chicago EndNote Harvard JSON MLA RIS XML ISO 690 PDF Downloads 8841 Impact of Revenue Reform on Vulnerable Communities in Tonga
Authors: Pauliasi Tony Fakahau
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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 one’s 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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