• 제목/요약/키워드: Revenue model

검색결과 488건 처리시간 0.101초

The Relationship Between Non-Interest Revenue and Sustainable Growth Rate: A Case Study of Commercial Banks in Jordan

  • AL-SLEHAT, Zaher Abdel Fattah;ALTAMEEMI, Arshed Fouad
    • The Journal of Asian Finance, Economics and Business
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    • 제8권5호
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    • pp.99-108
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    • 2021
  • As expansion of interest income business faces several limitations, non-interest revenue can play a vital role in increasing the net profit margin and the productivity of the assets to sustain the growth rate. This study aims to analyze the Effect level (partial or total) of a bank's size on the relationship between non-interest revenue and the sustainable growth rate of Jordanian commercial banks. Baron and Kenny's methodology (1986) was adopted to test and analyze the effect of non-interest revenue: including the bank's size, on the sustainable growth rate during the period from 2008-2019. Data collection was done for thirteen commercial banks which constituted 100% of the study population. Testing four hypotheses by using Amos program and a regression model to diagnose the partial and total effect of size. Findings indicate that there is a nonlinear relationship between Non-IR and SGR due to the total effect of bank size on the sustainable growth rate. The results of this study is expected to enable the banks to diversify their revenue to support financial performance towards healthy growth without facing additional financial problems. This study adopted a different methodology from the prior efforts, by using the mediation effect role to verify the effect of non-interest revenue.

DEA를 이용한 한국과 일본 공공병원의 인적자원 효율성 평가 (A Comparative Study on the Human Resource Efficiency between the Korean and Japanese Municipal Hospitals using Data Envelopment Analysis)

  • 남상요
    • 한국병원경영학회지
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    • 제12권1호
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    • pp.51-74
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    • 2007
  • This study applied Data Envelopment Analysis to a set of Korean Public Corporation Medical Centers and Japanese Municipal Hospitals to compare their relative human resource efficiencies. Based on the data provided on the inputs and outputs, the analysis showed Japanese municipal hospitals were relatively efficient than Korean hospitals. The result of analysing BCC model shows 5 hospitals in Japan and 7 in Korea with an efficiency rating of less than 1 as considered relatively inefficient. For the inefficient hospitals the manner in which inefficient hospitals may be made efficient were indicated by the managerial strategies based on dual variables. A subsequent analysis of Wilcoxon rank-sum test revealed that the medical revenue per medical expense, labor cost per value added revenue were statistically significant between efficient and inefficient Korean hospitals and medical revenue per medical expense, labor cost per value added revenue, bed occupancy rate, average length of stay, rate of personnel expenses per medical revenue were statistically significant between efficient and inefficient Japanese hospitals.

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가상 세계를 위한 효과적인 수익 모델 연구 - 생활형 가상 세계에서 게임 내 자산 판매 방식을 중심으로 - (A Study on Effective Revenue Model for Virtual World - Focusing on Payment Method of In-Game Assets in Social Virtual World)

  • 김하정;오규환
    • 한국게임학회 논문지
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    • 제8권4호
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    • pp.29-43
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    • 2008
  • 가상 세계(Virtual World)는 다수의 플레이어들이 자신을 표현하는 아바타를 통해 한 공간에서 다양한 상호작용을 경험하는 사이버 게임 공간이다. 외국을 중심으로 활발하게 개발 중인 가상 세계는 전 세계적으로 앞으로도 지속적으로 성장할 것으로 기대 된다. 이러한 가상 세계는 가입자들이 가상공간을 무료로 접근하고 가상공간에서의 활동에 대해 과금을 하는 방식이 보편화될 것으로 예상된다. 그러나 대부분의 가상 세계가 2000년 초부터 서비스가 시작되어 가상 세계의 수익 모델에 관한 연구는 초기 단계에 불과하다. 한국의 경우 게임을 무료로 즐기면서 게임 내 아이템 판매 등을 통해 수익을 창출하는 방식에 대한 수많은 시도가 진행되고 있다. 본 논문에서는 한국 온라인 게임의 수익 모델과 외국에서 상업적으로 성공을 거둔 가상 세계의 수익 모델을 분석하여 게임 내 자산 판매 방식을 중심으로 생활형 가상 세계를 위한 효과적인 수익 모델을 제안한다. 이 논문에서 제안하는 게임 내 자산 판매를 통한 수익 모델의 가이드라인은 생활형 가상 세계의 효과적인 수익 창출에 기여할 것으로 예상된다.

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병원도산 예측모형의 실증적 비교연구 (Empirical Analysis of 3 Statistical Models of Hospital Bankruptcy in Korea)

  • 이무식;서영준;양동현
    • 보건행정학회지
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    • 제9권2호
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    • pp.1-20
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    • 1999
  • This study was conducted to investigate the predictors of hospital bankruptcy in Korea and to examine the predictive power for 3 types of statistical models of hospital bankruptcy. Data on 17 financial and 4 non-financial indicators of 30 bankrupt and 30 profitable hospitals in 1. 2, and 3 years before bankruptcy were obtained from the hospital performance databank of Korea Institute of Health Services Management. Significant variables were identified through mean comparison of each indicator between bankrupt and profitable hospitals, and the predictive power of statistical models of hospital bankruptcy were compared. The major findings are as follows. 1. Nine out of 21 indicators - fixed ratio, quick ratio, operating profit to total assets, operating profit to gross revenue, normal profit to total assets,normal profit to gross revenue, net profit to gross revenue, inventories turnrounds, and added value per adjusted patient - were found to be significantly predictitive variables in Logit and Probit models. 2. The predicdtive power of discriminant model of hospital bankruptcy in 1. 2, and 3 years before bankruptcy were 85.4, 79.0, and 83.8% respectively. With regard to the predictive power of the Logit model of hospital bankruptcy, they were 82.3, 75.8, and 80.6% respectively, and of the Probit model. 87.1. 80.6, and 88.7% respectively. 3. The predictive power of the Probit model of hospital bankruptcy is better than the other two predictive models.

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수도권 도시철도 수입금 정산 분석모형 (A Revenue Allocation Model for the Integrated Urban Rail System in the Seoul Metropolitan)

  • 신성일;노현수;조종석
    • 대한교통학회지
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    • 제23권5호
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    • pp.157-167
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    • 2005
  • 서울시 통합대중교통체계개편에 의한 준공영제 및 거리비례오금제의 시행으로 대중교통 수입금정산문제가 한국철도공사, 서울지하철공사, 서울특별시도시철도공사, 인천지하철공사의 기존도시철도운영기관의 수입금 배분 문제가 내재된 상태에서 버스와 도시철도의 수단간 배분문제까지 포함하는 복잡한 문제로 전개되었다. 또한 추가로 계획되고 있는 민자노선, 지자체의 경전철 도입계획으로 향후 대중교통수입금 정산은 보다 다양한 운영기관 및 지역의 협상문제로서 매우 복잡하게 전개될 것으로 예상되고 있다. 본 연구는 대중교통운영기관의 수입금 배정의 기본접근모형을 제시하는 것으로, 운영기관이 통합대중교통망에서의 승객수송에 기여한 정도를 파악하는 것을 핵심으로 하고 있다. 이를 위해 향후 전자지불시스템이 완비되었을 상황을 가정하여 이때에서 환승구간 때문에 승객의 통행행태가 파악되지 않는 수도권 도시철도로 한정하여 역간의 (복수의) 통행경로를 파악하고 수요를 배정하여 운영기관의 인-Km등의 기여도를 계산하는 방안을 제안하다. 본 연구의 주요내용을 요약하면 다음과 같다. 1. 도시철도의 승객의 환승행태를 반영한 일반화 비용. 2. 역간 유사경로결정을 위한 K경로알고리즘. 3. 유사경로에 수요배정모형.

BTO 민간투자사업의 화폐적 투자가치 평가 (A Study on the Evaluation of Value for Money in Private Provided Infrastructure with a Focus on BTO Projects)

  • 백성준
    • 대한교통학회지
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    • 제25권1호
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    • pp.49-59
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    • 2007
  • 본 연구는 한국 민간투자사업의 위험배분문제와 화폐적 투자가치를 측정하는 모형을 구축하고 이를 통해 정부의 최소운영수입 보장률 및 보장기간의 변화에 따른 화폐적 투자가치의 변화를 관찰하였다. 모형은 H.Yamaguchi의 위험배분모형(2002)을 기반으로 한국의 민간투자사업 현실에 맞게 2기간 모형으로 변환하고 최소운영수입보장 제도를 포함하도록 수정하였다. 분석결과 정부의 최소운영수입 보장률 및 보장기간이 축소됨에 따라 동일한 수익률을 가정하는 경우 국고보조금이 증가하게 됨으로써 민간투자사업의 화폐적 투자가치는 하락함을 보여주었다.

지방공사의료원 규모의 효율성이 수입과 비용에 미치는 영향에 관한 연구 (The Study for Influence of the Efficiency Score of Public Corporation Medical Center on Revenue and Expenses)

  • 김양균;한보라
    • 보건행정학회지
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    • 제15권2호
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    • pp.53-69
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    • 2005
  • This study has two different objectives. First of all is to comparing results of size efficiency scoring on Public Corporation Medical Center(PCMC) by years of 1993, 1997 and 2003 using Data Envelopment Analysis (DEA). The second is to explore the relationship between revenue and PCMCs' efficiency score, and the relationship between expenses and the efficiency score in 2003. The average efficiency scores were significantly decreased by years of 1993, 1997 and 2003. The revenue per bed(revenue) in 2003 was smaller than the expenses per bed(expenses) in 2003, therefore PCMCs had deficits in 2003. The expenses was negatively related to the efficiency score. Therefore its means was that improving efficiency score decreased expenses. Contrarily, the revenue had any significant relation to the efficiency score. PCMC needs to various endeavors to improve their productivity and efficiency. One of the alternatives is reduce of work load through integration of PCMC and development of new performance index reflecting their situation and future direction.

Supremacy of Value-Added Tax: A Perspective from South Asian Nations

  • Md Noor Uddin, MILON;Yousuf, KAMAL;Tahmina Akter, POL
    • The Journal of Asian Finance, Economics and Business
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    • 제10권2호
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    • pp.49-60
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    • 2023
  • The study attempts to examine the relationship among revenue growth factors from different angles and provides a comprehensive overview of tax revenue collection for developing countries. The impact of income tax, customs duty, and value-added tax on the gross domestic product is examined using the ordinary least-square (OLS) multiple regression approach. To confirm the association, a multiple regression model is applied to time-series data. SPSS software, MS Excel, is used to draw the empirical results, trend analysis, and some graphical presentation to reach the study's objective. The findings show that while the value-added tax has a significant impact and the highest coefficient, regardless of country, income tax and customs duty may or may not be significant depending on the circumstances. It triggers effectual and efficacious economic growth. The paper has implications in policy-making areas where governments are seeking how to stimulate revenue growth effectively and efficiently. To promote economic growth, the tax net and tax rate on luxury goods should be increased along with human resources in the tax administration for the short term. But in the long term, decentralization & digitization of tax administration, dismantling the existing tax barriers and good governance are necessary.

EVALUATION OF MINIMUM REVENUE GUARANTEE(MRG) IN BOT PROJECT FINANCE WITH OPTION PRICING THEORY

  • Jae Bum Jun
    • 국제학술발표논문집
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    • The 3th International Conference on Construction Engineering and Project Management
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    • pp.800-807
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    • 2009
  • The limited public funds available for infrastructure projects have led governments to consider private entities' participation in long-term contracts for finance, construction, and operation of these projects to share risks and rewards between the public and the private. Because these projects have complicated risk evolutions, diverse contractual forms for each project member to hedge risks involved in a project are necessary. In light of this, Build-Operate-Transfer(BOT) model is considered as effective to accomplish Public Private Partnerships(PPPs) with a characteristic of an ownership-reversion. In BOT projects, the government has used such an incentive system as minimum revenue guarantee(MRG) agreement to attract the private's participation. Although this agreement turns out critical in success of BOT project, there still exist problematic issues in a financial feasibility analysis since the traditional capital budgeting theory, Net Present Value(NPV) analysis, has failed to evaluate the contingent characteristic of MRG agreement. The purpose of this research is to develop real option model based on option pricing theory so as to provide a theoretical framework in valuing MRG agreement in BOT projects. To understand the applicability of the model, the model is applied to the example of the BOT toll road project and the results are compared with that by NPV analysis. Finally, we found that the impact of the MRG agreement is significant on the project value. Hence, the real option model can help the government establish better BOT policies and the developer make appropriate bidding strategies.

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Proposed Open Source Model for Video Offline Distribution using Cinema DRM for Home Users

  • Pardeshi, Sunil;Kwon, Soon Chul;Lee, Seung Hyun;Hamacher, Alaric
    • International Journal of Internet, Broadcasting and Communication
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    • 제7권1호
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    • pp.10-14
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    • 2015
  • Video Content owners seek to squeeze the maximum amount of revenue from their assets via distribution into more territories. Digital Cinema Package(DCP), trusted solution to distribute protected content to theaters, caters to relatively small user base, which limits revenue. With the growth of the Internet & other digital media, the economics of media content has changed dramatically. Security remains main concern to deliver content to millions of consumers using intelligent digital display devices like Tablets, Smartphones, Smart TVs, Desktop & Laptop. By making the video content available to this segment securely, content owners will benefit from increased revenue. Through this paper we propose Open Source HomeDCP model to distribute the content to home users for offline viewing. We propose to include other open source CODEC than JPEG2000/MPEG2, which are specifically designed for theatrical performance. Final image size will be further reduced considering the display device resolution where video will be finally played. Key Delivery Message(KDM) system to be altered to suit new devices. This will be a big boost to Content Economy as content owners would be able to distribute the content securely to the wider audience & ensure more revenue.