In this study, we analyzed how the revenue water ratio(RWR) is affected by changes in conditions of the water supply area, such as the ratio of aging pipes, maintenance conditions, and revenue water. As a result of analyzing the impact of pipe aging and maintenance conditions on the RWR, it was confirmed that the RWR could be decreased if the pipe replacement project to improve the aging pipe ratio was not carried out and proper maintenance costs were not secured. It was also confirmed that an increase in the revenue water could be operated to facilitate the achievement of the project’s target RWR. In contrast, a decrease in the revenue water due to a population reduction could affect the failure of the target RWR. In addition to analyzing the causes of variation in the RWR, the calculation of estimated project costs was considered by using leakage reduction instead of RWR from recent RWR improvement project cost data. From this analysis, it was reviewed whether the project costs planned to achieve the target RWR of the RWR improvement project in A city were appropriate. In conclusion, the RWR could be affected by variations in the ratio of aging pipes, maintenance conditions, and revenue water, and it was reasonable to consider not only the construction input but also the input related to RWR improvement, such as leakage reduction, when calculating the project cost.

As an advanced study on the method of calculating the target revenue water ratio of local waterworks through the leakage component analysis method proposed by Kim et al. (2022), this study developed a model to calculate the achievable revenue water ratio within the specified project cost, the required project cost to achieve the specified target revenue water ratio, and the economically appropriate target revenue water ratio level by considering the leakage reduction cost and leakage reduction benefit for each revenue water ratio improvement strategy, and conducted an applicability evaluation of the developed model using actual field data. The procedure for calculating the target revenue water ratio of local waterworks considering economics proposed in this study consists of three stages: physical data linkage model construction, leakage component analysis, and economic analysis, and the applicability was evaluated for Zone H with branch type and the Zone M network type. As a result of the application, it was calculated that approximately 32.5 billion won would be required to achieve the target revenue water ratio of 70% in the Zone H, and approximately KRW 10.5 billion would be required to achieve the target revenue water ratio of 75% in the Zone M. If the business scale of Zones H and M was corrected to 10,000 ㎥/day of water usage, the required project cost for a 1% improvement in the revenue water ratio of Zone H was calculated to be 0.7642 billion won and 0.4715 billion won for Zone M.

This study aims to explore the appropriate water pressure control of water supply pipeline to reduce water losses of water supply network in Jinan-gun. The current water pressure status of each 5 blocks and the impact of optimized water pressure on improving revenue water rate were investigated. In order to obtain the flow rate and water pressure data of each small block, a smart hub is set in the pressure reducing valve chamber at the inlet of the small block, and a smart water pressure meter is installed in the fire hydrant and the faucet of the customer. For the pressure reducing valves installed for water pressure management system of each block, the diameter calculation standard and type of the pressure reducing valve are determined, and the application reasons are put forward. The analysis results of water pressure management for each small block in Jinan-gun show that the pressure control equipment and water pressure management need to be improved in four small blocks. The water flow rate in Jinan-eup and Sangjeon-myeon increases from 57.2% to 87.6% when the water pressure control is completed.

This study set up the revenue water ratio that could be achieved within the range of the expenses of the water distribution network maintenance project, developed an analysis methodology that could estimate the additional project quantity to achieve the target revenue water ratio of 85% and applied and verified that to S. City. This methodology allowed the distribution of the leakage quantity for each leakage component by the pipeline through the total revenue water account balance analysis and BABE approach and the redistribution into the calculated leakage quantity more accurately through a step test. In addition, the level of reduction in leakage and the quantity of the project were estimated before and after the application of four strategies for the promotion of the revenue water ratio presented by IWA, according to the leakage components by the pipeline. As a result of the application of this analysis method to S. City, it would be possible to achieve up to the revenue water ratio of 81.0%, which was 74.7% in the beginning, if the water distribution network maintenance project was promoted within the range of the project expenses, and to achieve the revenue water ratio of 85.0%, the goal of the project, it would be necessary to replace the pipeline of 22.2% of the entire pipelines in the target area. As a result of the re-estimation of the revenue water ratio achievable, applying the actual water distribution network maintenance quantity in the scope of the business with the results of this analysis, the revenue water ratio was 81.7% while the actually measured revenue water ratio was 82.3%. Thus, the reliability of this analysis method could be secured to some extent.

At the Bank of Korea, capital stock statistics were created by the PIM (perpetual inventory method) with fixed capital formation data. Asset classifications also included 2 categories in residential buildings, 4 non-residential buildings, 14 constructions, 9 transportation equipment, 28 machinery, and 2 intangible fixed assets. It is the Korean government accounting system which is developed much with the field of the national accounts including the valuation, but until 2008 it was consistent with single-entry bookkeeping. Many countries, including Korea, were single-entry bookkeeping, not double-entry bookkeeping which can be aggregated by government accounting standard account. There was no distinction in journaling between revenue and capital expenditure when it was consistent with single-entry bookkeeping. For example, we would like to appropriately divide the past budget accounts and the settlement accounts data that have been spent on dredging into capital expenditure and revenue expenditure. It, then, tries to add the capital expenditure calculated to FCF (fixed capital formation), because revenue expenditure is cost for maintenance etc. This could be a new direction, especially, in the estimation of capital stock by the perpetual inventory method for infrastructure (SOC, social overhead capital). It should also be noted that there are differences not only between capital and income expenditure but also by other factors. How long will this difference be covered by the difference between the ‘new series’ and ‘old series’ methodologies? In addition, there is no large difference between two series by the major asset classification level. If this is treated as a round-off error, this is a problem.

본 연구는 제품혁신에 초점을 맞추어 기술혁신이 기업의 수익과 재무안정성에 미치는 영향을 분석하고 기업의 지속성장을 위한 전략적 시사점을 도출하는 데 목적이 있다. 제품혁신은 신제품개발 및 도입으로 정의한다. 기업의 수익은 종업원 1인당 매출액과 매출액 증가율로 측정하고, 재무안정성은 자기자본대비 부채비율과 유동비율로 측정한다. 실증분석 은 제품혁신의 내생성을 고려하여 2단계 추정법을 사용하였고, 분석자료는 ｢인적자본기업패 널(HCCP)｣의 1차(2005년)～6차(2015년) 자료와 한국신용평가(주)의 기업재무자료를 병합한 자료이다. 분석결과에 의하면, 제품혁신은 기업의 지식자본스톡과 인적자원투자, 시장선도전 략 등에 영향을 받으며, 제품혁신이 활발히 이루어지는 기업일수록 1인당 매출액과 매출액 증가율이 높고 부채비율은 낮으며 유동비율이 높다. 이러한 분석결과는 기술혁신투자와 이 를 통한 제품혁신이 기업의 단기수익 창출 및 장기적인 재무안정성을 촉진하는 중요한 전략 이라는 것을 의미한다.

This work studies the variability of flatfish sales revenue. The theoretical analysis draws functions for equilibrium price and quantity using expectation hypotheses. The functions include unpredictable phenomenon with dummy variable and GARCH. The equilibrium function, using adaptive expectation hypothesis, contains the independent variables of supply and demand, while the equilibrium function, embodying rational expectation hypothesis, includes only the independent variables of supply side, because the demand side disappears by the information extraction process theoretically, if economic subjects build the expectation rational. The empirical analysis shows: the variability of flatfish production has a spillover effect on the variability of revenue with the adaptive expectation hypothesis. In the case when the model has a rational expectation hypothesis, the variability of flatfish production has a spillover effect on the revenue (the mean equation of GARCH model). This study indicates that there is the variability in flatfish production and sales revenue, and the spillover effect between them. The result can help to build of the rational system for the fishery income stability.

This study investigates (1) how promotion activities in intra-firm and inter-firm levels influence customers’ total spending amount (revenue) and (2) how customer- and firm-generated online information influences revenue directly and indirectly in luxury hotel industry.

The availability of digital distribution channels raises many new challenges for managers in the media industries. This is particularly true for movie studios where content can be stolen and released through illegitimate digital distribution channels before, or shortly after, the legitimate release date. In response to this potential threat, movie studios have spent millions of dollars attempting to protect their content from unauthorized release, to prosecute those who might distribute or consume pirated content, and to lobby governments to strengthen anti-piracy laws. However, there has been very little rigorous research to analyze whether, and how much, movie piracy cannibalizes legitimate box-office sales. In this paper, we analyze this question in the context of post-release movie piracy. We also consider whether going to the movies is substitutable by watching a pirated version at home. Even though there is a lag between the release in cinema-theaters and a DVD-release (that is when a pirated copy of a good quality is made available), we consider making decision at the certain moment, so time lag does not make any difference. Our study contributes to the growing literature on piracy and digital media consumption in the online community by presenting evidence of the impact of digital piracy, by differentiating the effect of post-release movie piracy from the other types of piracy that the extant literature has previously considered.

Restaurant managers seeking to maximize revenue should look carefully at how long their tables are occupied and how much the average diner spends. This study examined the effect of the customer's party size on restaurant revenue. The dining periods were divided into 2 types (lunch vs. dinner/weekdays vs. weekends), which were combined to show the average spending per minute (SPM), to determine if the dining periods have measurable effects on the dining duration and average bill. The results show that the dining duration for dinner was much longer than that for lunch and there was no significant difference in dining duration between weekdays and weekends. On the other hand, customers in larger parties at lunch time had a higher SPM than those in smaller parties. A larger customer party size was associated with a longer dining duration for dinner and on weekdays. During all operating periods (lunch, dinner, weekdays, weekends), the party size had a significantly positive effect on the mean spending per minute. For restaurant managers, these findings suggest opportunities to increase revenue and adopt revenue management strategies.

농산물 수출과 관련된 분석은 자료의 부족 때문에 피상적인 분석 이상 나아가기가 쉽지 않았다. 분석을 하더라도 간접적인 자료만을 활용한 분석이어서 해석상의 한계가 많았다. 이 연구는 수출업체의 실제 수 출실적 자료를 분석하였다. 분석 결과, 농가의 평균수취율은 72.3%로 나타났지만 거리에 따른 운송비 때 문에 지역에 따라 차이가 났다. 수출농가의 소득률은 전반적으로 국내에 출하하는 농가에 비해 높게 나타 났으며 수출비중이 높을수록 소득률은 상승하는 것으로 나타났다. 또한, 수출단가와 비용을 분석한 결과, 정부와 지자체의 보조금이 없을 경우 수출업체의 채산성은 크게 악화되는 것으로 나타났다.

  본 연구는 호텔에서 방 예약을 받는 시스템에서, 전술적으로 방의 등급을 정해 예약을 받는 방 배정 문제에서, 효과적인 절차를 총 수익에 관련되는 여러 가지 요소들을 고려하여, 총 수익을 최대화하는 알고리즘을 개발하였다. 이익을 최대화하고, 자원들의 효과적인 배분을 위해서 먼저 시장의 차별화가 어떻게 다르게 형성되는가를 분석하고, 이 결과를 전략적인 계층 방 분배 문제를 해결하는 데에 적용하였다. 하룻밤을 지내는 손님을 위한 예약에서는 동적인 모델링(

배급사와 극장이 박스오피스 수익을 분배하는 비율을 부율이라고 부른다. 미국 등 다른 나라와 달리 한국의 경우는 모든 극장이 동일한 부율을 적용하여 박스오피스 수익을 배급사에게 분배하고 있다. 나아가, 영화가 외화인가 한국영화인가에 따라 부율을 달리하는데 현재 서울의 경우 한국영화는 50:50, 외화는 60:40으로 분배한다. 이와 같은 차별적 부율은 한국영화와 외화 사이의 관객동원력에 따라 성립된 것으로 알려졌는데, 최근 한국영화의 흥행력이 높아졌음에도 불구하고 외화에 비하여 불리하게 부율이 적용되는 것에 대하여 불만이 많다고 한다. 이러한 획일적인 부율 및 차별적인 부율은 공정거래법 이슈를 제기한다. 먼저 외화와 한국영화를 차별하는 것은 공정거래법상 부당하게 거래상대방에 따라 가격을 차별하는 경우에 해당하는가가 문제로 된다. 외화와 한국영화의 상영비용 등이 차이 나는 것도 아니고, 한국영화의 편당 관객동원력이 외화에 비하여 4배가 높다는 점, 가격차별이 개개 영화의 특성, 상품성 등을 고려하지 않고 한국영화라는 이유만으로 일률적으로 차별이 이루어지고 있다는 점등에 비추어보면 일응 부당한 가격차별에 해당될 가능성이 높다. 한편, 극장들이 획일적인 부율을 적용하는 것이 부당공동행위에 해당하는가도 문제로 된다. 카르텔에 해당하는가 여부를 판단하는데 있어 극장주간의 합의가 있었는가가 가장 중요하고 실제 소송절차에서 가장 어려운 부분이다. 현재와 같은 극장 부율은 의식적인 동조행위로 볼 여지도 있고, 그 유래를 추적할 수 없는 때 시작되어 지속된 관행으로 볼 여지도 있다. 다만 한국 공정거래법상 추정 규정을 적용하면 합의의 성립이 인정되어 부당공동행위로 판단될 가능성도 있다.

In this paper we develop an efficient procedure for solving the tactical-level room allocation problem for hotel industry by incorporating other sources of revenue into overall Revenue Management (RM) system. To maximize profits and allocate wisely available resources, first, determine how different market segments contributed. And apply this to an efficient procedure for solving tactical-level room allocation problem for the hotel industry by combining the dynamic model for handling single-night reservation requests and the static model for handling multi-night reservation requests.

The purpose of this paper is to examine the empirical analysis for charging factors and the evaluation models of inter-net site Thus this is to analyze the revenue creation factors affecting the customer satisfaction of tourism information sites m the Int

The purpose of this paper is to examine the empirical analysis for charging factors and the evaluation models of internet site. Thus this is to analyze the charging factors affecting the customer satisfaction of tourism information sites in the Internet. Based on the regression model applied to a customer survey, this study shows that among the characteristics of the site, technical factor and community factor have the most significant effect on charging factor and customer satisfaction.

예를 들어, 옥션에서 실시하고 있는 경매 서비스가 타 쇼핑몰과 비교할 때 우위성을 토대로 사업을 강화시키고 발전시켜 나갈 경우에 국내 인터넷 비즈니스에서 가장 강력한 모델이 될 수 있을 것으로 기대되고 있다. 현재까지 옥션은 인터넷 경매시장에서 확고 부동한 선두자의 자리를 취하고 있으며 수수료 수입이 거래 규모와 비례하는 관계를 보이고 있다. 또한 향후경매 인구확대 및 시장규모 증대시 옥션의 수익 증가가 추가적으로 이루어질 전망이다. 이와 같은 인터넷 상거래와 네트워킹 마케팅이 결합될 경우 유통 및 소비혁명을 이루어갈 것으로 예상된다.

Over the past 40 years of reform and opening up, China’s use of foreign direct investment (FDI) has had all-round, multilevel, and wide-ranging implications. In the early stages of reform and opening up to attract foreign capital inflow to the country, relatively strong tax-preferential policies were implemented. The main purpose of this study is to analyze the impacts of FDI and foreign-related taxation on China’s total tax revenues as well as explore the direct and indirect effects of FDI on China’s taxation over the last 40 years to compare the contributions of FDI in different regions of China. Based on the results, some suggestions are proposed for the adjustment of China’s policies to promote foreign capital inflow in the future; moreover, suggestions are also provided for using foreign capital to stabilize employment and foreign trade, while promoting taxation.

The study assesses the impact of trade liberalization factors on changes in customs revenues in Vietnam. Research data was conducted between 2002 and 2017 on the official website of the Government’s Web Portal and The World Bank. This paper uses the vector error correction model to estimate the short-term and long term relationship between data series. The results have proven that tariff reductions have a positive effect on short-term and long-term customs revenues in Vietnam. However, the implementation of other international commitments on trade liberalization has positive short-term and long-term negative impacts on customs revenues in Vietnam. The study’s results also show that exchange rate has no effect on changes in customs revenues in the short term but it has a strong impact on increasing customs revenues in the long run. Based on these findings, the article also suggests a number of policies to ensure customs revenues in Vietnam in future. In order to ensure customs revenues, the government of Vietnam should: (1) having some policy to improve the efficiency of customs management in Vietnam; (2) Building appropriate VND exchange rate policy; (3) Establishing reasonable non – tariff barriers to prevent fraud and ovations cause losses in customs revenues.