Side constrained optimisation to capture capacity of choices in the multinomial logit model: case study of income tax policy in the USA prior to the 2009 economic crisis

2019 ◽  
Vol 36 (1) ◽  
pp. 123
Author(s):  
Saeed Asadi Bagloee ◽  
Glenn Withers
Keyword(s):  
Economic Crisis ◽  
Logit Model ◽  
Income Tax ◽  
Multinomial Logit Model ◽  
Model Case ◽  
Constrained Optimisation ◽  
The Usa ◽  
Income Tax Policy ◽  
Capture Capacity

Improvements to Airport Ground Access and Behavior of Multiple Airport System: BART Extension to San Francisco International Airport

1996 ◽  
Vol 1562 (1) ◽  
pp. 38-47 ◽  
Author(s):  
Ana Beatriz Figueiredo Monteiro ◽  
Mark Hansen
Keyword(s):  
San Francisco ◽  
Logit Model ◽  
San Francisco Bay Area ◽  
Multinomial Logit Model ◽  
Metropolitan Regions ◽  
International Airport ◽  
Bay Area ◽  
Choice Decision ◽  
And Behavior

Metropolitan regions with more than one major airport—multiple airport systems (MASs)—are important to the U.S. air transport system because of the large number of passengers they serve. Airport ground access factors strongly influence the allocation of traffic in MASs. The effects of improvements to airport ground access (by nonautomobile modes) on airport use in a MAS are analyzed. A case study of an extension of a Bay Area Rapid Transit rail link into the San Francisco International Airport (SFO) is presented. Two airport choice models were developed. One is a nested logit model in which the airport choice decision occurs at the higher level and the mode choice decision at the lower level, and the other is a multinomial logit model. The results indicated that improvements to SFO ground access would modestly strengthen SFO as the dominant airport in the San Francisco Bay Area and that most of the diversion of passengers would be from Oakland Airport.

Improving the 1040 process by applying lean principles: a case study

2019 ◽  
Vol 32 (2) ◽  
pp. 249-267 ◽  
Author(s):  
Lisa M. Walters ◽  
Mark A. Nickerson ◽  
Linda A. Hall
Keyword(s):  
Income Tax ◽  
Service Industries ◽  
Accounting Firms ◽  
Content Type ◽  
Cycle Times ◽  
Lean Principles ◽  
Tax Returns ◽  
The Usa ◽  
The Individual

Purpose The purpose of this paper is to investigate a subject accounting firm’s existing workflow processes for preparing individual tax returns with an emphasis on identifying predominant areas of waste. Design/methodology/approach Specific Quality and Lean tools were applied to qualitative data secured from on-site visits to the firm. Quantitative data analysis of productivity measures was performed to identify additional sources of muda (waste) as well as validate the findings from the qualitative analysis. Corrective actions were recommended as applicable. Findings This case study of the subject firm identifies predominant wastes in the individual tax return process as defects and waiting. The authors propose that these categories of waste (waiting and defect) may indeed be the predominant forms of waste in service organizations and require further research. Research limitations/implications At least two limitations exist. The first was the inability to capture exact cycle times for each of the process steps. A second limitation was that the data on staff performance were gathered via interview rather than through direct observation. Practical implications Individual income tax return preparation (Form 1040) provides a significant revenue stream for many accounting firms. Managing the processes involved in an effective and timely fashion is critical to profitability. Additionally, other service industries, including financial and accounting firms of similar size or function, may find these areas of waste relevant and adopt similar strategies for eliminating or reducing them in service-processes. Originality/value Negligible literature exists concerning wastes in accounting firms. However, accounting firms in the USA earn an average of more than 50 percent of their total fees from tax services, including income tax return preparation.

Modernisation of Higher Education – Willful Action or Wishful Thinking? The Case of Bulgaria

2020 ◽  
Vol 8 (3) ◽  
pp. 3-17
Author(s):  
Elena Blagoeva
Keyword(s):  
Higher Education ◽  
Economic Crisis ◽  
Negative Impact ◽  
National Level ◽  
Sustainable Growth ◽  
Research Approach ◽  
Case Study Methodology ◽  
The Impact ◽  
The Eu

The impact of the last global economic crisis (2008) on the European economy put a strain on higher education (HE), yet it also pushed the sector towards intensive reforms and improvements. This paper focuses on the “Strategy for the Development of Higher Education in the Republic of Bulgaria 2014-2020”. With a case study methodology, we explore the strategic endeavours of the Bulgarian government to comply with the European directions and to secure sustainable growth for the HE sector. Our research question is ‘How capable is the Bulgarian HE Strategy to overcome the economic and systemic restraints of Bulgarian higher education?’. Because the development of strategies for HE within the EU is highly contextual, a single qualitative case study was chosen as the research approach. HE institutions are not ivory towers, but subjects to a variety of external and internal forces. Within the EU, this is obviated by the fact that Universities obtain their funds from institutions such as governments, students and their families, donors, as well as EU-level programmes. Therefore, to explore how these pressures interact to affect strategic action on national level, the case method is well suited as it enabled us to study the phenomena thoroughly and deeply. The paper suggests the actions proposed within the Strategy have the potential to overcome the delay, the regional isolation and the negative impact of the economic crisis on the country. Nevertheless, the key elements on which the success or failure of this Strategy hinges are the control mechanisms and the approach to implementation. Shortcomings in these two aspects of strategic actions in HE seem to mark the difference between gaining long-term benefits and merely saving face in front of international institutions.

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