Boulder City, Nevada revenue generating analysis

Boulder City (City) is unique in the State of Nevada as being a non-gaming city, maintaining a controlled growth ordinance, and steadfastly holding to its “small town” values and character. The City has been facing budgetary challenges as future expenditures are anticipated to continually exceed revenues if current services levels are maintained. Indeed, fiscal reviews indicate the City has been transferring contingency monies between funds to cover overages for the past several fiscal years. This “robbing Peter to pay Paul” methodology may offer a temporary solution to the shortage but may be detrimental as a long term solution

GLOBALIZATION, CROPPING CHOICES, AND PROFITABILITY IN AMERICAN AGRICULTURE

The paper discusses the linkages between the "globalization" of agricultural markets over recent decades and the decisions being made by individual farmers and ranchers in the United States. It is noted that technological advances lead to globalization of agricultural commodity markets and profit pressures. The continuing profit squeeze in agricultural production is having a significant effect on the cropping choices of America's farmers. When possible, acreage is being shifted out of low-revenue-generating crops and into higher-revenue-generating crops. This shift makes crop portfolios more risky over time, thus encouraging farmers to consider diversifying out of agriculture.cropping choices, globalization, profit, risk, safety-first, Agricultural Finance, International Relations/Trade,

Revenue-Generating Schemes for International Unions

This paper investigates possible options for generating revenue in international unions. The empirical evidence is found for three types of revenue-generating schemes: contributions, direct taxes, and the combination of two. Discussion of peculiarities, advantages and shortcomings of each scheme led to the conclusion that financial needs, interstate heterogeneity, objectives and success of integration are the key factors determining the choice of a revenue-generating scheme. There is no clear pattern in the distribution of the schemes among different international unions. However, mixed scheme becomes more preferable to ensure sustainable financing international unions through direct tax scheme would be the infant stage of a tax union that had no precedent in the modern history of economic integration

Improve Accounting For Cost Allocations From Support To Revenue-Generating Departments With The Reciprocal Method

The best accounting method for allocating the cost of support departments to revenue-generating departments is the reciprocal method because it recognizes all services provided to other departments. Hence, the reciprocal method better captures the full cost of services consumed by revenue-generating departments. Yet, many healthcare organizations continue to use the direct or step-down methods because the reciprocal method requires solving algebraic simultaneous equations in the allocation of many support departments. This educational resource removes the difficulty associated with the reciprocal method with a matrix approach that is demonstrated with an example. From information provided for any cost allocation method, three spreadsheet matrix commands formulate the set of linear equations for reciprocated costs of support departments, solve for the reciprocated costs, and then allocate the reciprocated costs to both support departments and revenue-generating departments.

ENTREPRENEURIAL ACTIVITIES IN INDEPENDENT COLLEGE AND UNIVERSITY PRESIDENTS: A VIEW FROM THE TOP

Pressure is growing for presidents of small independent colleges and universities to become more entrepreneurial in generating revenue for their schools. This study examined the entrepreneurial orientation of such presidents and how their orientations relate to their institutions' revenue-generating activities. Forty-seven presidents of small independent institutions were surveyed to determine their self-ratings on 10 characteristics of entrepreneurial orientation: innovative, risk taker, creative, change agent, team builder, competitive, opportunist, visionary, proactive, and persuasive. They also reported their institutions' revenue-generating activities, their education and professional preparation, and their schools' enrollments and endowments. Follow-up interviews were conducted with four of the presidents to gain further insights into the results. All of the presidents considered the 10 entrepreneurial characteristics to be, overall, somewhat to very self descriptive (mean 4.11, range 3.10-5.00). There were no relationships between entrepreneurial orientation and previously held position or undergraduate education. Presidents believing they had been sufficiently prepared for their fundraising activities perceived themselves as more entrepreneurial than those believing they had not.Of 54 activities in 8 categories, the presidents' institutions carried out a mean of 21.19 (range 9-38). Larger institutions generally carried out more educational programs, retail sales activities, and intellectual property activities than smaller schools. Institutions with endowments of less than 10 million dollars invested in fewer types of securities than those with larger endowments.Entrepreneurial orientation of the president was positively correlated with total revenue-generating activities, and with Fundraising, Small Business Development, Intellectual Property and Off-campus Real Estate activities. Presidents' entrepreneurial orientations were not related to their institutions' reported financial strength.Conclusions based on both surveys and interviews include the following: •Most presidents of small independent educational institutions have at least a fairly high entrepreneurial orientation, but they exhibit considerable differences in this respect. •Most small independent schools engage in a fairly large number of revenue-generating activities, but some engage in considerably more such activities than others.•Institutions led by presidents with higher entrepreneurial orientations tend to engage in more revenue-generating activities.•Becoming more entrepreneurial in developing revenue-generating activities is important to the financial well-being of many small colleges and universities

SPORT MANAGEMENT INSTRUCTORS’ ATTITUDES AND PERCEPTIONS OF STUDENTS AND STUDENT-ATHLETES

To investigate the attitudes that sport management instructors hold toward students and student-athletes, an adapted version of the Situational Analysis Scale (SAS) was completed by 247 faculty members across the United States at institutions of varying size, scale, and classification. The results indicated that sport management instructors held significantly different negative attitudes toward male revenue-generating student-athletes compared to female revenue-generating student-athletes and general population students. The findings hold implications for individuals working in sport management programs, academic services for athletics as well as general student affairs

Developing payment of ecosystem services mechanisms for Sanjay Gandhi National Park – A revenue generating model

This report details the ecosystems of Sanjay Gandhi National Park, Mumbai, the range of ecosystem services that it provides, and possible PES (Payments for ecosystem services) opportunities

The Legalization and Control of Casino Gambling

This article seeks to demonstrate that the spread of legalized gambling is inevitable as states recognize the immense revenue generating capabilities of casinos. However, in order to realize these revenues and take advantage of them, without incurring the potential negative social side affects, states must control and regulate casinos. Thus, this article examines, through their theoretical structure and practical realities, the four different methods for legalized casino gambling regulation: (1) Nevada\u27s free enterprise model; (2) New Jersey\u27s and Puerto Rico\u27s tourist area revitalization model; (3) England\u27s strict social control model; and (4) the model of complete or partial state ownership