Academic literature on the topic 'Distribution of allowances'
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Journal articles on the topic "Distribution of allowances"
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Decanio, Stephen J. "Distribution of emissions allowances as an opportunity." Climate Policy 7, no. 2 (January 1, 2007): 91–103. http://dx.doi.org/10.3763/cpol.2007.0707.
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DECANIO, STEPHEN J. "Distribution of emissions allowances as an opportunity." Climate Policy 7, no. 2 (January 2007): 91–103. http://dx.doi.org/10.1080/14693062.2007.9685640.
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Aksentiev, A. A. "Valuation allowance on deferred tax assets: practice of registration and application." Vestnik NSUEM, no. 3 (October 17, 2022): 102–27. http://dx.doi.org/10.34020/2073-6495-2022-3-102-127.
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The article analyzes international and Russian experience in the accounting of valuation allowances for deferred tax assets. The methodological aspects of the impairment procedure for deductible differences are specified, the criteria for assessing the adequacy of taxable income are summarized. The directions of the use of valuation allowance for the purposes of manipulating the financial result are disclosed. Primary and secondary distribution of tax effects, including in accordance with the concepts of their accounting, was characterized. Unresolved debatable problems of deferred tax accounting are characterized.
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Boulton, Alan R. "A Developed Formula for the Distribution of Capitation Allowances." Educational Management & Administration 14, no. 1 (January 1986): 31–38. http://dx.doi.org/10.1177/174114328601400105.
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Kline, Patrick, Neviana Petkova, Heidi Williams, and Owen Zidar. "Who Profits from Patents? Rent-Sharing at Innovative Firms*." Quarterly Journal of Economics 134, no. 3 (March 27, 2019): 1343–404. http://dx.doi.org/10.1093/qje/qjz011.
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Abstract This article analyzes how patent-induced shocks to labor productivity propagate into worker compensation using a new linkage of U.S. patent applications to U.S. business and worker tax records. We infer the causal effects of patent allowances by comparing firms whose patent applications were initially allowed to those whose patent applications were initially rejected. To identify patents that are ex ante valuable, we extrapolate the excess stock return estimates of Kogan et al. (2017) to the full set of accepted and rejected patent applications based on predetermined firm and patent application characteristics. An initial allowance of an ex ante valuable patent generates substantial increases in firm productivity and worker compensation. By contrast, initial allowances of lower ex ante value patents yield no detectable effects on firm outcomes. Patent allowances lead firms to increase employment, but entry wages and workforce composition are insensitive to patent decisions. On average, workers capture roughly 30 cents of every dollar of patent-induced surplus in higher earnings. This share is roughly twice as high among workers present since the year of application. These earnings effects are concentrated among men and workers in the top half of the earnings distribution and are paired with corresponding improvements in worker retention among these groups. We interpret these earnings responses as reflecting the capture of economic rents by senior workers, who are most costly for innovative firms to replace.
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Avram, Silvia. "Who benefits from the ‘hidden welfare state’? The distributional effects of personal income tax expenditure in six countries." Journal of European Social Policy 28, no. 3 (December 31, 2017): 271–93. http://dx.doi.org/10.1177/0958928717735061.
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We use a tax-benefit microsimulation model to investigate the size and distributional effects of tax allowances and tax credits in six European countries. Results indicate that tax allowances and tax credits benefit large sections of the population, not just individuals with high incomes and that together they amount to substantial amounts of foregone revenue. However, with some (important) exceptions, their effect on inequality is small. Tax allowances are generally regressive while tax credits tend to be proportional or mildly progressive. Yet, the redistributive effect of tax allowances and tax credits works in complex and often unanticipated ways. Other features of the income tax system (such as the tax rate schedule or the definition of the taxpayer unit) are as important in determining the size and direction of the redistributive effect as the characteristics of the tax allowances/tax credits themselves. Even instruments inversely linked to taxable income can be more beneficial to high-income households in some contexts. Consequently, tax allowances and tax credits appear ill-suited to target resources towards households in the bottom part of the income distribution.
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He, Keyan, Huajie Hong, Renzhong Tang, and Junyu Wei. "Analysis of Multi-Objective Optimization of Machining Allowance Distribution and Parameters for Energy Saving Strategy." Sustainability 12, no. 2 (January 15, 2020): 638. http://dx.doi.org/10.3390/su12020638.
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Machining allowance distribution and related parameter optimization of machining processes have been well-discussed. However, for energy saving purposes, the optimization priorities of different machining phases should be different. There are often significant incoherencies between the existing research and real applications. This paper presents an improved method to optimize machining allowance distribution and parameters comprehensively, considering energy-saving strategy and other multi-objectives of different phases. The empirical parametric models of different machining phases were established, with the allowance distribution problem properly addressed. Based on previous analysis work of algorithm performance, non-dominated sorting genetic algorithm II and multi-objective evolutionary algorithm based on decomposition were chosen to obtain Pareto solutions. Algorithm performances were compared based on the efficiency of finding the Pareto fronts. Two case studies of a cylindrical turning and a face milling were carried out. Results demonstrate that the proposed method is effective in trading-off and finding precise application scopes of machining allowances and parameters used in real production. Cutting tool life and surface roughness can be greatly improved for turning. Energy consumption of rough milling can be greatly reduced to around 20% of traditional methods. The optimum algorithm of each case is also recognized. The proposed method can be easily extended to other machining scenarios and can be used as guidance of process planning for meeting various engineering demands.
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Greenan, B., L. Zhai, J. Hunter, T. S. James, and G. Han. "Estimating sea-level allowances for Atlantic Canada under conditions of uncertain sea-level rise." Proceedings of the International Association of Hydrological Sciences 365 (March 2, 2015): 16–21. http://dx.doi.org/10.5194/piahs-365-16-2015.
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Abstract. This paper documents the methodology of computing sea-level rise allowances for Atlantic Canada in the 21st century under conditions of uncertain sea-level rise. The sea-level rise allowances are defined as the amount by which an asset needs to be raised in order to maintain the same likelihood of future flooding events as that site has experienced in the recent past. The allowances are determined by combination of the statistics of present tides and storm surges (storm tides) and the regional projections of sea-level rise and associated uncertainty. Tide-gauge data for nine sites from the Canadian Atlantic coast are used to derive the scale parameters of present sea-level extremes using the Gumbel distribution function. The allowances in the 21st century, with respect to the year 1990, were computed for the Intergovernmental Panel on Climate Change (IPCC) A1FI emission scenario. For Atlantic Canada, the allowances are regionally variable and, for the period 1990–2050, range between –13 and 38 cm while, for the period 1990–2100, they range between 7 and 108 cm. The negative allowances in the northern Gulf of St. Lawrence region are caused by land uplift due to glacial isostatic adjustment (GIA).
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Ying, Xin, Zheng Liu, Guang Chen, and Fengyuan Zou. "The impact of body surface convex angle on dressed waist ease." International Journal of Clothing Science and Technology 32, no. 4 (April 9, 2020): 571–87. http://dx.doi.org/10.1108/ijcst-08-2019-0116.
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PurposeThe comfort and fit of clothes are affected by fabric properties, dressed ease and environmental conditions, in which dressed ease is influenced by the interaction among complex shapes of human body, style design and fabric mechanical properties.Design/methodology/approachIn this study, the dressed ease distribution at waist section, which is related to body surface convex angle, was investigated using 3D scanning. A series of surface convex angles on bust and back were formed after adjusting the mannequin. The mannequin was scanned by TC2 separately in garments with eight different ease allowances. Then the dressed ease distributions at waist under different convex angles of body surface have been acquired by calculating the distance between waist points and dressed surfaces along normal directions.FindingsThe results showed that the body surface convex angle was weakly related to the dressed ease when the garments’ bust ease allowance was below 4 cm. When the garments’ bust ease allowance was within 6–12 cm, the body convex angle had a great impact on the dressed waist ease distribution in the condition of 26º–33º bust convex angle and 13.96º–17.96º back slope angle. For slack garments with more than 16 cm ease allowance, the dressed waist ease distribution did not relate to the bust convex angle, while it strongly related to the bust convex angle between 13.96º and 17.96º. The regression model was statistically significant between the dressed ease value and the body surface convex angle.Originality/valueAccording to the dressed waist ease distribution of different body surface convex angles, this paper gives an application of pattern modification in order to optimize the waist fit. The results can provide guidance for the optimization of different body shapes. At the same time, the application of gap data to 3D virtual fitting can greatly improve the authenticity of virtual simulation effect.
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Gu, Bingfei, Wenping Lin, Junqiang Su, and Bugao Xu. "Predicting distance ease distributions on crotch curves of customized female pants." International Journal of Clothing Science and Technology 29, no. 1 (March 6, 2017): 47–59. http://dx.doi.org/10.1108/ijcst-11-2015-0122.
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Purpose The purpose of this paper is to focus on solving a fit problem associated with female pants by taking into account the body shape of crotch curves. The patterns of customized pants could be altered with the distance ease (DE) distribution along the crotch curve. Design/methodology/approach Four pairs of pants with different crotch ease allowances were designed based on a standard mannequin, and used to study how the DE was distributed along the crotch curve at a given ease allowance. The unclothed mannequin and the four pants, which were dressed, respectively, on the mannequin, were scanned consecutively by a body imaging system. The crotch curve of the unclothed mannequin was superimposed on that of each clothed mannequin to exhibit the differences in radial distance so that the DE distribution could be measured. Findings Through the regression analysis, the prediction models were established to express the relationships between the DE and the ease allowance. These models could be used to estimate the DEs along a crotch curve to reflect its asymmetrical shape when a total allowance was selected. The crotch curves on the pant patterns could be then modified by adding the predicted DEs to the scanned crotch curve. Originality/value This study demonstrated a new pattern alteration approach to achieve a better fit for customized female pants based on the 3D scanning data. This approach can be extended to pattern alterations for men’s pants and other shape-critical products.
Dissertations / Theses on the topic "Distribution of allowances"
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Rowe, William Jason. "AN INVESTIGATION INTO THE UNINTENDED CONSEQUENCES OF DOWNSTREAM CHANNEL ALLOWANCES." UKnowledge, 2010. http://uknowledge.uky.edu/gradschool_diss/9.
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Downstream channel allowances involve the practice of selling firms making payments to customers in exchange for distribution of a product. Such transactions occur most frequently in a business-to-business exchange. Although various forms of channel allowances have been investigated over the past three decades, the literature is lacking in guidance regarding whether or not, and to what extent, the salesperson should control these payments. Relying on the theoretical underpinnings of cognitive evaluation theory, this dissertation takes the initial step in understanding the effects of customer perceptions of salesperson control over allowances, with special attention to the impact on the customer-salesperson relationship. A key finding of this study is that high perceived salesperson control (from the customer‘s perspective) has moderation effects in relation to customer loyalty and salesperson performance. An explanation is offered for the unexpected findings followed by a discussion of the implications for theory, managers, and future research in the area of channel allowances.
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Prince, Robert T. "Evaluation of Field Tests Performed on an Aluminum Deck Bridge." Thesis, Virginia Tech, 1998. http://hdl.handle.net/10919/36719.
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Studies have shown that over 30 percent of the bridges in the United States are structurally deficient, and/or over 50 years old. The majority of the highway bridges have reinforced concrete decks supported on steel or concrete girders. Over the years, weathering and deicing chemicals have caused spalling of the concrete surrounding the reinforcing steel, deteriorating many bridges to levels that often result in closure. Repairing or reconstructing the reinforced concrete deck to meet current design specifications is often not possible or feasible, and at times seems illogical due to the possibility of reoccurrence. Because of reinforced concrete's downfalls, there is a move toward alternative materials and designs for bridge deck replacements. In particular, Reynolds Metals Company has lead the movement toward the use of a shop-extruded aluminum deck system known as ALUMADECKTM.
The purpose of this research is to evaluate data collected from full-scale testing under test truck loading of an in-service ALUMADECK bridge system. The bridge is known as the Little Buffalo Creek Bridge and is located in Mecklenburg County, VA. The topics researched from the load tests are the composite action amongst the deck and supporting members, the load distribution amongst supporting members, the dynamic load allowance for supporting members, and the developed deck stresses due to test truck loads. Evaluations of the research topics include comparisons to the methods employed in the design calculations provided by VDOT and to those of the American Association of State Highway and Transportation Officials (AASHTO) design specifications.Master of Science
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Harris, Devin K. "Lateral Load Distribution and Deck Design Recommendations for the Sandwich Plate System (SPS) in Bridge Applications." Diss., Virginia Tech, 2007. http://hdl.handle.net/10919/29582.
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The deterioration of the nation's civil infrastructure has prompted the investigation of numerous solutions to offset the problem. Some of these solutions have come in the form of innovative materials for new construction, whereas others have considered rehabilitation techniques for repairing existing infrastructure. A relatively new system that appears capable of encompassing both of these solution methodologies is the Sandwich Plate System (SPS), a composite bridge deck system that can be used in both new construction or for rehabilitation applications. SPS consists of steel face plates bonded to a rigid polyurethane core; a typical bridge application utilizes SPS primarily as a bridge deck acting compositely with conventional support girders. As a result of this technology being relatively new to the bridge market, design methods have yet to be established. This research aims to close this gap by investigating some of the key design issues considered to be limiting factors in implementation of SPS. The key issues that will be studied include lateral load distribution, dynamic load allowance and deck design methodologies.
With SPS being new to the market, there has only been a single bridge application, limiting the investigations of in-service behavior. The Shenley Bridge was tested under live load conditions to determine in-service behavior with an emphasis on lateral load distribution and dynamic load allowance. Both static and dynamic testing were conducted. Results from the testing allowed for the determination of lateral load distribution factors and dynamic load allowance of an in-service SPS bridge. These results also provided a means to validate a finite element modeling approach which would could as the foundation for the remaining investigations on lateral load distribution and dynamic load allowance.
The limited population of SPS bridges required the use of analytical methods of analysis for this study. These analytical models included finite element models and a stiffened plate model. The models were intended to be simple, but capable of predicting global response such as lateral load distribution and dynamic load allowance. The finite element models are shown to provide accurate predictions of the global response, but the stiffened plate approach was not as accurate. A parametric investigation, using the finite element models, was initiated to determine if the lateral load distribution characteristics and vibration response of SPS varied significantly from conventional systems. Results from this study suggest that the behavior of SPS does differ somewhat from conventional systems, but the response can be accommodated with current AASHTO LRFD bridge design provisions as a result of their conservativeness.
In addition to characterizing global response, a deck design approach was developed. In this approach the SPS deck was represented as a plate structure, which allowed for the consideration of the key design limit states within the AASHTO LRFD specification. Based on the plate analyses, it was concluded that the design of SPS decks is stiffness-controlled as limited by the AASHTO LRFD specification deflection limits for lightweight metal decks. These limits allowed for the development of a method for sizing SPS decks to satisfy stiffness requirements.Ph. D.
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De, Wet Henco. "A case study : using cost to serve principles to negotiate a distribution allowance between collaborative partners in a South African retail environment." Thesis, Stellenbosch : University of Stellenbosch, 2010. http://hdl.handle.net/10019.1/8572.
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Kassner, Bernard Leonard. "Long-term In-service Evaluation of Two Bridges Designed with Fiber-Reinforced Polymer Girders." Thesis, Virginia Tech, 2004. http://hdl.handle.net/10919/10122.
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A group of researchers, engineers, and government transportation officials have teamed up to design two bridges with simply-supported FRP composite structural beams. The Toms Creek Bridge, located in Blacksburg, Virginia, has been in service for six years. Meanwhile, the Route 601 Bridge, located in Sugar Grove, Virginia, has been in service for two years.
Researchers have conducted load tests at both bridges to determine if their performance has changed during their respective service lives. The key design parameters under consideration are: deflection, wheel load distribution, and dynamic load allowance.
The results from the latest tests in 2003 yield little, yet statistically significant, changes in these key factors for both bridges. Most differences appear to be largely temperature related, although the reason behind this effect is unclear. For the Toms Creek Bridge, the largest average values from the 2003 tests are 440 me for service strain, 0.43 in. (L/484) for service deflection, 0.08 (S/11.1) for wheel load distribution, and 0.64 for dynamic load allowance. The values for the Route 601 Bridge are 220 me, 0.38 in. (L/1230), 0.34 (S/10.2), and 0.14 for the same corresponding paramters.
The recommended design values for the dynamic load allowance in both bridges have been revised upwards to 1.35 and 0.50 for the Toms Creek Bridge and Route 601 Bridge, respectively, to account for variability in the data. With these increased factors, the largest strain in the toms Creek Bridge and Route 601 Bridge would be less than 13% and 12%, respectively, of ultimate strain. Therefore, the two bridges continue to provide a large factor of safety against failure.Master of Science
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Neely, William Douglas. "Evaluation of the In-Servic Performance of the Tom's Creek Bridge." Thesis, Virginia Tech, 2000. http://hdl.handle.net/10919/33249.
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The Tom's Creek Bridge is a small-scale demonstration project involving the use of fiber-reinforced polymer (FRP) composite girders as the main load carrying members. The project is intended to serve two purposes. First, by calculating bridge design parameters such as the dynamic load allowance, transverse wheel load distribution and deflections under service loading, the Tom's Creek Bridge will aid in modifying current AASHTO bridge design standards for use with FRP composite materials. Second, by evaluating the FRP girders after being exposed to service conditions, the project will begin to answer questions about the long-term performance of these advanced composite material beams when used in bridge design.
This thesis details the In-Service analysis of the Tom's Creek Bridge. Five load tests, at six month intervals, were conducted on the bridge. Using mid-span strain and deflection data gathered from the FRP composite girders during these tests the above mentioned bridge design parameters have been determined. The Tom's Creek Bridge was determined to have a dynamic load allowance, IM, of 0.90, a transverse wheel load distribution factor, g, of 0.101 and a maximum deflection of L/488.
Two bridge girders were removed from the Tom's Creek Bridge after fifteen months of service loading. These FRP composite girders were tested at the Structures and Materials Research Laboratory at Virginia Tech for stiffness and ultimate strength and compared to pre-service values for the same beams. This analysis indicates that after fifteen months of service, the FRP composite girders have not lost a significant amount of either stiffness or ultimate strength.Master of Science
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Restrepo, Edgar Salom. "Determination of AASHTO Bridge Design Parameters through Field Evaluation of the Rt. 601 Bridge: A Bridge Utilizing Strongwell 36 in. Fiber-Reinforced Polymer Double Web Beams as the Main Load Carrying Members." Thesis, Virginia Tech, 2002. http://hdl.handle.net/10919/36182.
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The Route 601 Bridge in Sugar Grove, Virginia spans 39 ft over Dickey Creek. The Bridge is the first to use the Strongwell 36 in. fiber reinforced polymer (FRP) double web beam (DWB) in its superstructure. Replacement of the old bridge began in June 2001, and construction of the new bridge was completed in October 2001. The bridge was field tested in October 2001 and June 2002.
This thesis details the field evaluation of the Rt. 601 Bridge. Using mid span deflection and strain data from the October 2001 and June 2002 field tests, the primary goal of this research was to determine the following AASHTO bridge design parameters: wheel load distribution factor g, dynamic load allowance IM, and maximum deflection. The wheel load distribution factor was determined to be S/5, a dynamic load allowance was determined to be 0.30, and the maximum deflection of the bridge was L/1500. Deflection results were lower than the AASHTO L/800 limit. This discrepancy is attributed to partial composite action of the deck-to-girder connections, bearing restraint at the supports, and contribution of guardrail stiffness.
Secondary goals of this research were to quantify the effect of diaphragm removal on girder distribution factor, determine torsion and axial effects of the FRP girders, compare responses to multiple lane symmetrical loading to superimposed single lane response, and compare the field test results to a finite element and a finite difference model. It was found that diaphragm removal had a small effect on the wheel load distribution factor. Torsional and axial effects were small. The bridge response to multilane loading coincided with superimposed single lane truck passes, and curb-stiffening effects in a finite difference model improved the accuracy of modeling the Rt. 601 Bridge behavior.Master of Science
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Collins, William Norfleet. "Live Load Testing and Analysis of the Southbound Span of U.S. Route 15 over Interstate-66." Thesis, Virginia Tech, 2010. http://hdl.handle.net/10919/34364.
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As aging bridges around the United States begin to near the end of their service lives,
more funding must be allocated for their rehabilitation or replacement. The Federal Highway
Administrationâ s (FHWA) Long-Term Bridge Performance (LTBP) Program has been developed
to help bridge stakeholders make the best decisions concerning the allocation of these funds.
This is done through the use of high quality data obtained through numerous testing processes.
As part of the LTBP Pilot Program, researchers have performed live load tests on the
U.S. Route 15 Southbound bridge over Interstate-66. The main performance and behavior
characteristics focused on are service strain and deflection, wheel load distribution, dynamic load
allowance, and rotational behavior of bridge bearings.
Data from this test will be used as a tool in developing and refining a plan for long-term
bridge monitoring. This includes identifying the primarily loaded girders and their expected
range of response under ambient traffic conditions. Information obtained from this test will also
aid in the refinement of finite element models by offering insight into the performance of
individual bridge components, as well as overall global behavior. Finally, the methods and
results of this test have been documented to allow for comparison with future testing of this
bridge, which will yield information concerning the changes in bridge behavior over time.Master of Science
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Ferreira, Luiz Antonio. "BOLSA FAMÍLIA: IMPORTANTE DETERMINANTE PARA A EDUCAÇÃO E CRESCIMENTO SOCIOECONÔMICO DO BRASIL." Universidade Metodista de São Paulo, 2012. http://tede.metodista.br/jspui/handle/tede/975.
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Previous issue date: 2012-03-29This study approaches a new and unexplored subject, the Brazilian Family Aid Program. Bibliography practically does not exist and academic entities seldom discuss the subject because it is still under development. References are found in lectures, newspapers and magazine articles. This is an exploratory and analytical search, approaching evidence basis and sources. The Programa Bolsa Família (PBF) is a Brazilian Family Aid Program granted under conditionality rules. It can be considered a unique tool for income distribution, working towards an effective solution for families surviving under extreme poverty. The program started by the merger of three other poverty aid programs of dubious effectiveness Scholarship Aid, Cooking Gas Aid and Food Card. The PBF benefits families surviving under poverty conditions, with R$ 70 to R$ 140 monthly of per capita income and under extreme poverty conditions, below R$ 70 monthly of per capita income. Also, the PBF establishes conditional participation rules associated to education and health prevention for children. Presently the PBF supports 13 million families that fit rules and are enrolled in the Cadastro Único (Central Control Registration Roll). That registration roll practically covers the totality of the population under poverty situation line as defined by PNAD - 2006 (National Household Survey - 2006).The PBF control methodology allows income transfer to regions left under poverty conditions in past history. The PBF formed a new consumer community, new entrepreneurs, moreover, attracted investors. In regard to education there is reduction in illiteracy. The Human Development Index (HDI) shows vegetative growth, Brazil is the 84th country ranked among the 187 nations controlled by the United Nations Development Programme (UNDP) in 2011. The dimensions that compose the index for Brazil had poor growth lately, in particular the expected years of schooling for children at school enrollment age (in Brazil, 6 years old) declined during the last decade (2000-2010). It is likely that there is a structural issue with the Brazilian education sector. There is a socio-economic growth in regions where poverty has been endemic, in particular Northeast Region. The findings also reveal migration reversal that in past were North/Northeast Regions to Southeast Region as well as fecundity rate reduction, which are remarkable advantages. Brazil entered into the demographic bonus , a situation when the economically active population exceeds the dependent population , this is also an advantage because attracts investments and is a push towards economic growth. Despite of positive improvements, they appear to be insufficient, the human development in Brazil is far from excellence, presently a HDI of 0,718, with a growth of 0,769% annually (2000-2010) it will take 35/36 years to meet the Australian HDI of 0,943%. Unless chances help us, dreams to join the winners are unlikely. The Programa Bolsa Família , however, proves to be a social front towards inequality; the participants of the plan, originally classified under poverty line were rescued.
Esta dissertação trata de um tema relativamente novo, com literatura escassa, praticamente sem estudos teóricos que o abordem. Referenciais são encontrados em publicações feitas em seminários e palestras bem como em artigos e notas jornalísticas. Esta dissertação se trata de trabalho exploratório, analítico descritivo com base documental. O Programa Bolsa Família, tema central deste trabalho, é uma ferramenta para distribuição de renda que funciona de forma simples e tem sido efetiva para o atendimento de famílias que vivem abaixo da linha de pobreza. Ele é resultado da fusão de vários outros programas dispersos e com efetividade questionável Bolsa Escola, Auxílio Gás e Cartão Alimentação. O Programa Bolsa Família beneficia famílias em situação de pobreza com renda mensal de R$ 70 a R$ 140 per capita e em extrema pobreza com renda mensal abaixo de R$ 70 reais per capita. Também estabelece condicionalidades de educação e saúde. Atualmente, há cerca de 13 milhões de famílias inscritas no Programa Bolsa Família que cumprem as condições do Cadastro Único esta é praticamente a totalidade das famílias pobres segundo critérios do PNAD 2006 (Pesquisa Nacional de Domicílios). Na realidade, houve substancial injeção de recursos em áreas outrora relegadas ao acaso, criando novos consumidores, bem como empreendedores, além de atrair investimentos. Quanto à educação, nota-se que há redução do analfabetismo. Há um crescimento vegetativo do Índice de Desenvolvimento Humano (IDH) no qual o Brasil situa-se em 84⁰ lugar dentre as 187 nações controladas pelo PNUD (Programa das Nações Unidas para o Desenvolvimento) em 2011. As variáveis que compõem o índice crescem timidamente, destaca-se queda no item expectativa de escolaridade esperada das crianças em idade de ingresso na escola (no Brasil, aos seis anos), que caiu no período 2000-2011, esse fato pode indicar falha estrutural no ensino brasileiro. Esse estudo indica que há desenvolvimento socioeconômico em áreas carentes, particularmente na Região Nordeste. Observa-se também a reversão da migração que historicamente era de norte/nordeste a sudeste. Também nota-se redução da taxa de fecundidade das brasileiras, o que é vantajoso. O Brasil também está com a vantagem do Bônus demográfico , quando a população economicamente ativa supera a população dependente, o que é um excelente fator de crescimento por atrair investimentos. Apesar de melhorias observadas na década 2000-2010, elas ainda são insuficientes. Quanto ao desenvolvimento humano , o Brasil está muito distante das nações desenvolvidas, com IDH de 0,718, que cresceu na última década à taxa de 0,769% ao ano. Nesse ritmo, até alcançarmos o IDH norueguês -- primeiro colocado, ou o australiano -- segundo colocado, que é de 0,943 serão necessários 35/36 anos. Isso nos leva a pensar que, a não ser que o acaso nos ajude, o sonho de nos juntarmos aos primeiros é questionável. Com respeito ao Programa Bolsa Família, esse prova ser uma frente social para a eliminação da desigualdade, seus beneficiários eram classificados como pobres e extremamente pobres e foram resgatados.
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Wardley, Neale. "The Greenhouse Gas Emissions Trading Journey: Finding the Balance between Acceptance, Effectiveness and Emissions Reduction." Thesis, 2020. https://vuir.vu.edu.au/42035/.
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For over a decade this study followed designs for emissions trading schemes (ETS) that have emerged in response to global warming. An ETS is considered a cost-effective instrument to mitigate pollution (UNFCCC, 2006). Early in this study indications were that several operational ETSs struggled to achieve their emission reduction goals. Considering this problem, the study looks at the competing constraints of acceptance, effectiveness, and emissions reduction.
The parameters of an ETS can be adjusted in relation to these constraints and the study also considers the alignment of nine design factors to these constraints. The design factors considered are legislation, governance, compliance, rules, compensation, targets, phasing-in, coverage and the distribution of allowances. It emerges that adjustments in terms of factor alignment may affect a schemes ability to reduce emissions.
Other important factors sit outside the scope of this study, i.e. variations in greenhouse gas emissions as a result of the GFC and later COVID-19, also alternative mitigation policies, human adaptation, and innovative technologies.
Viewed in a comparative manner the main case studies are the antecedent US Acid Rain Program (US ARP), the European Union Emission Trading System (EU ETS) and the US Regional Greenhouse Gas Initiative (RGGI). Other ETS designs that provide data for the study include the UK Emissions Trading Scheme (UK ETS), the Carbon Pollution Reduction Scheme (CRPS), which later became known as the Australian Carbon Tax, and the Californian Cap and Trade Program (CCTP).
An effective ETS may perform adequately in relation to its’ goals for governance and compliance, although it can be shown that if the design leans too far toward acceptance the capacity for emissions reduction is diminished. According to the conceptual framework developed early in the study, over time the relationship between the constraints and the design factors should be revised toward reducing emissions.
Books on the topic "Distribution of allowances"
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Haites, Erik F. Analysis of options for gratis distribution of allowances. Ottawa: National Round Table on the Environment and the Economy = Table ronde nationale sur l'environnement et l'économie, 1999.
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Hejab, M. Space allowances for building services distribution systems: Detail design stage. Bracknell: Building Services Research and Information Association, 1992.
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McDermott, Andrew Donal. An examination of the distribution of capitation allowances within a secondary school. [S.l: The author], 1991.
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Halla, Klaus. Lapsiperheiden tulonmuodostukseen vaikuttavia tekijöitä =: Factors affecting the income structure of families with children. Helsinki: Sosiaali- ja terveysministeriö, Tutkimusosasto, 1986.
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Gronau, Reuben. Consumption technology and the intrafamily distribution of resources adult equivalence scales reexamined. Jerusalem: Hebrew University of Jerusalem, Dept. of Economics, 1985.
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Guger, Alois. Verteilungswirkungen Familienpolitisch motivierter Massnahmen. Wien: Österreichisches Institut für Wirtschaftsforschung, 1998.
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Haites, Erik F. Analysis of options for distributing allowances by auction. Ottawa: National Round Table on the Environment and the Economy = Table ronde nationale sur l'environnement et l'économie, 1999.
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Serrano, Araceli. Pobres o excluidos?: El ingreso madrileño de integración en perspectiva comparada. Madrid: Ministerio de Trabajo y Asuntos Sociales, Secretaría General de Asuntos Sociales, 1998.
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McCaul, Michael Anthony. Developing a method of distributing capitation allowances in a split site secondary school. [S.l: Theauthor], 1992.
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Malaysia. Inheritance (Family Provision) Act 1971 (Act 39): & Distribution Act 1958 (Act 300) : as at 10th December 2004. Petaling Jaya, Selangor Darul Ehsan: International Law Book Services, 2004.
Find full textBook chapters on the topic "Distribution of allowances"
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Siguaw, Judy. "Slotting Allowances: A New Variable in the Distribution Channel." In Proceedings of the 1991 Academy of Marketing Science (AMS) Annual Conference, 91–95. Cham: Springer International Publishing, 2015. http://dx.doi.org/10.1007/978-3-319-17049-7_19.
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Carbonnier, Clément. "Job Creation, Public Cost and the Distributive Profile of Tax Allowances for Household Services in France." In The Political Economy of Household Services in Europe, 262–83. London: Palgrave Macmillan UK, 2015. http://dx.doi.org/10.1057/9781137473721_12.
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Raymond, Leigh. "Introduction." In Reclaiming the Atmospheric Commons. The MIT Press, 2016. http://dx.doi.org/10.7551/mitpress/9780262034746.003.0001.
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This chapter introduces the main argument of the book: that the decision in RGGI to “reclaim the atmospheric commons” on behalf of the public by auctioning emissions allowances for the first time was possible due to a new normative frame promoted by environmental advocates. This new “public benefit” frame incorporated polluter pays and egalitarian norms to create a new policy design for auctions that paid greater attention to the distribution of the value of those allowances to the public at large. Taken together, this new frame and associated policy design constituted a new “public benefit model” for climate policy stressing the importance not only of making polluters pay, but also of dedicating those revenues to programs that benefit the public directly, such as subsidies for energy efficiency improvements or direct bill rebates. Using this new public benefit frame and policy design, change advocates were able to promote auctions successfully in RGGI in a surprising policy reversal from long-standing practice of giving such allowances away for free to powerful economic interests.
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Saraceno, Chiara, David Benassi, and Enrica Morlicchio. "A late and uncertain comer in developing anti-poverty policies." In Poverty in Italy, 113–33. Policy Press, 2020. http://dx.doi.org/10.1332/policypress/9781447352211.003.0007.
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This chapter analyses the Italian system of social protection (including family allowances) with particular regard to its scarce efficacy in supporting the poor and to the fragmentation that often has counter-distributive effects. The fragmentation does not concern only the policy measures, but also their territorial distribution, across regions and municipalities. Particularly, although not only, in the case of poverty, until very recently there was no national policy, except for the poor old and the disabled. The responsibility for the poor (as for social services) was at the regional and municipal level, with no common framework. This long-standing situation was further strengthened by a constitutional reform in 2011. Within this institutional context, the introduction of a national minimum income provision was long opposed by various forces, notwithstanding some temporary experiments. The situation changed first at the civil society then at the policy level with the onset of the crisis, culminating with the introduction of the beginning of a minimum income scheme in 2016, followed by a reform, due to a change in the government coalition, in 2018. The fragile and changing government alliances that characterize the Italian political scene at present, together with the persistent view of the poor as “lazy” or “cheaters”, leave open the possibility that other changes may occur.
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Zhao, Zhengcai, Shengtao Lin, and Yucan Fu. "Development of a Novel System for Adaptive Machining of Near-Net-Shape Components." In Advances in Transdisciplinary Engineering. IOS Press, 2021. http://dx.doi.org/10.3233/atde210034.
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Near-net-shape components are popular among the aerospace industry for low material waste and high manufacturing efficiency. However, it is difficult to machine such components into final shapes because the machining allowance is often distributed unevenly and even insufficient. This paper proposed a novel system for adaptive machining near-net-shape components, which integrates units like on-machine measurement based on probe and ultrasonic-sensor, machining allowance constrained localization, tolerance range constrained shape reconstruction, and TCP (tool cutter position) template-based NC programming. Firstly, localization and free form deformation (FFD)-based shape construction are performed within the tolerance ranges of the component, and an even distribution of the machining allowance can be obtained. Next, the quick NC programming that directly manipulates the TCPs by using spatial deformation is introduced. Last, the data transmission between units is illustrated. A case study of the machining titanium turbine blade is performed, which validates the proposed system.
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Dinan, Terry, and Diane Lim Rogers. "Distributional Effects of Carbon Allowance Trading:How Government Decisions Determine Winners and Losers." In Distributional Effects of Environmental and Energy Policy, 211–33. Routledge, 2017. http://dx.doi.org/10.4324/9781315257570-10.
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Popovici, Alexandra, and Lionel Smith. "Freedom of Testation and Family Claims in Canada." In Comparative Succession Law, 507–33. Oxford University Press, 2020. http://dx.doi.org/10.1093/oso/9780198850397.003.0017.
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The province of Quebec has a civilian law of succession, while the common law governs in the other provinces and in the territories. At the dawn of the twentieth century, an unbridled freedom of testation prevailed in most of Canada. In the decades that followed, the law evolved to temper this principle in favour of protecting the family of a deceased person, so that obligations of support did not simply vanish upon death. The shape and structure of provision for the family is, however, diverse across the country. There is a great deal of variation even among the statutory regimes in the common law provinces, under which courts have the discretion to grant an allowance; some require a claimant to show need, an inter vivos obligation of support, or both, while others allow claims even by adult independent children. In relation to those members of First Nations to whom it applies, federal law grants a wide power to intervene in the distribution of an estate, in this case not to the courts but to the relevant minister. Quebec law, by contrast, aims to convert legal obligations of support that existed at the moment of death into claims against the estate, rejecting any wide discretion and preserving freedom of testation as much as possible. In a broadly comparative context, the unexpected conclusion is that in Canada, it is not the common law but the civil law of Quebec that offers the most freedom to a testator.
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Vanderpump, Mark P. J. "Epidemiology of thyroid disease and swelling." In Oxford Textbook of Endocrinology and Diabetes, 358–70. Oxford University Press, 2011. http://dx.doi.org/10.1093/med/9780199235292.003.3074.
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Thyroid disorders are among the most prevalent of medical conditions. Their manifestations vary considerably from area to area and are determined principally by the availability of iodine in the diet. The limitations of epidemiological studies of thyroid disorders should therefore be borne in mind when considering the purported frequency of thyroid diseases in different communities (1). Almost one-third of the world’s population live in areas of iodine deficiency and risk the consequences despite major national and international efforts to increase iodine intake, primarily through the voluntary or mandatory iodization of salt (2). The ideal dietary allowance of iodine recommended by the WHO is 150 μg iodine/day, which increases to 250 μg in pregnancy and 290 μg when lactating. The WHO estimates that two billion people, including 285 million school-age children still have iodine deficiency, defined as a urinary iodine excretion of less than 100 μg/l. This has substantial effects on growth and development and is the most common cause of preventable mental impairment worldwide. In areas where the daily iodine intake is below 50 μg, goitre is usually endemic, and when the daily intake falls below 25 μg, congenital hypothyroidism is seen. The prevalence of goitre in areas of severe iodine deficiency can be as high as 80%. Iodization programmes are of proven value in reducing goitre size and in preventing goitre development and cretinism in children. Goitrogens in the diet, such as thiocyanate in incompletely cooked cassava or thioglucosides in Brassica vegetables, can explain some of the differences in prevalence of endemic goitre in areas with similar degrees of iodine deficiency. Autonomy can develop in nodular goitres leading occasionally to hyperthyroidism, and iodization programmes can also induce hyperthyroidism, especially in those aged over 40 years with nodular goitres. Autoimmune thyroiditis or hypothyroidism has not been reported to complicate salt iodization programmes. Relatively little prevalence data exist for autoimmune thyroid disease in areas of iodine deficiency (3). In iodine-replete areas, most people with thyroid disorders have autoimmune disease, ranging through primary atrophic hypothyroidism, Hashimoto’s thyroiditis, to hyperthyroidism caused by Graves’ disease. Cross-sectional studies in Europe, the USA, and Japan have determined the prevalence of hyperthyroidism, hypothyroidism, and the frequency and distribution of thyroid autoantibodies in different, mainly white, communities (1, 4–6). Recent US data have revealed differences in the frequency of thyroid dysfunction and serum antithyroid antibody concentrations in different ethnic groups (6), whereas studies from Europe have revealed the influence of dietary iodine intake on the epidemiology of thyroid dysfunction (7). Studies of incidence of autoimmune thyroid disease have only been conducted in a small number of developed countries (8–11). Following a review of the available epidemiological data, the value of screening adult populations for autoimmune thyroid disease will be considered.
Conference papers on the topic "Distribution of allowances"
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Wang, Ge, John Spencer, and Tarek Elsayed. "Estimation of Corrosion Rates of Structural Members in Oil Tankers." In ASME 2003 22nd International Conference on Offshore Mechanics and Arctic Engineering. ASMEDC, 2003. http://dx.doi.org/10.1115/omae2003-37361.
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An accurate estimation of corrosion rates plays an important role in determining corrosion allowances for structural designs, planning for inspections, and scheduling for maintenance. This paper presents an estimation of corrosion rates of structural members in oil tankers based on a corrosion wastage database of over 110,000 thickness measurements from 140 single hull oil tankers. Corrosion rates may be described by a Weibull distribution function. Mean, standard deviation and maximum values of corrosion rates for structural members are obtained based on the entire population of the database. They are compared with the ranges of corrosion rate published by Tanker Structure Co-operative Forum (TSCF). The study aims to update knowledge on corrosion rates in steel ships, and to contribute to the efforts of mitigating the risks of corrosion.
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Kortsenshteyn, N. M., and Arseniy Yastrebov. "Bulk Condensation of Supersaturated Vapor with Allowance of Temperature Distribution of Droplets." In The 15th International Heat Transfer Conference. Connecticut: Begellhouse, 2014. http://dx.doi.org/10.1615/ihtc15.cds.009801.
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Li, Dongxia, Aimin Wang, Penghao Ren, and Long Wu. "An Allowance Optimal Distribution Method Based on Improved Iterative Closest Point Algorithm." In 2018 10th International Conference on Measuring Technology and Mechatronics Automation (ICMTMA). IEEE, 2018. http://dx.doi.org/10.1109/icmtma.2018.00130.
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Shen, David C. "Surge Pressure Allowance for Thrust Restraint Design of Small Diameter Water Distribution Main." In Pipeline Engineering and Construction International Conference 2003. Reston, VA: American Society of Civil Engineers, 2003. http://dx.doi.org/10.1061/40690(2003)90.
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Kaji, Isao. "Distribution Algorithm for Newly Allocated Update Allowance (AV) in the Autonomous Decentralized Database System(ADDS)." In 2007 International Symposium on Autonomous Decentralized Systems. IEEE, 2007. http://dx.doi.org/10.1109/isads.2007.31.
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Brækstad, Lars Lo̸berg, Morten Hval, Vidar Henrik Halvorsen, and Ole Magnus Holden. "Pipeline Design Methodology With Respect to Internal Corrosion." In ASME 2009 28th International Conference on Ocean, Offshore and Arctic Engineering. ASMEDC, 2009. http://dx.doi.org/10.1115/omae2009-79369.
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The present paper originating from the Ormen Lange project, presents a methodology on how to treat the local wall thickness reduction due to internal corrosion with respect to different design criteria for production flowlines and spools. The methodology presented was implemented in pipeline design for the deepwater part of the project where water depth ranged from 250 m to 875 m. The combination of long design life and mildly corrosive well fluid requires a rather high corrosion allowance. With up to 10 mm general corrosion allowance accumulated over the 50 years design life of the pipelines, together with deep water, free spans, global buckling and possibilities for hydrate/ice formation inside the pipe, it would result in a much too conservative design if the full corrosion allowance is used for all aspects of pipeline design. In order to achieve a more realistic estimate of the effect of internal corrosion and a more optimal pipeline design, the internal corrosion was treated in different ways depending on where the corrosion is expected, and what design criteria is considered. By carrying out 2D and 3D finite element analyses of the pipe cross section with the predicted local corrosion distribution, where also the combined loading effects are included, it can be shown that for local buckling and propagating buckling during operation, a significant reduction in the average corrosion depth can be considered in design calculation. Therefore an equivalent corrosion depth, where the corrosion is distributed evenly for the different sections of the route can be estimated. This value can be used directly in the design calculations and allows optimisation of nominal wall thickness, on-bottom stability calculations, free span lengths, global buckling and cost driving factors such as pre- and post-lay seabed intervention and installation methodology.
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Tonon, Fulvio, Xiaomin You, and Alberto Bernardini. "Bounds on Previsions and Conditional Probabilities on Joint Finite Spaces Under the Assumption of Independence in Imprecise Probability." In ASME 2009 International Mechanical Engineering Congress and Exposition. ASMEDC, 2009. http://dx.doi.org/10.1115/imece2009-12206.
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The primary difference between precise and imprecise probability theories lies in the allowance for imprecision, or a gap between upper and lower expectations (also called previsions) of bounded real functions. This gap generates a set of probability distributions or measures. As a result, in imprecise probabilities, the notion of independence on joint spaces is not unique; for example, notions of unknown interaction, epistemic irrelevance/independence and strong independence have been proposed in the literature. After introducing the three concepts of independence, various algorithms are proposed to calculate, through the different definitions of independence, both prevision and conditional probability bounds generated by marginal distributions over finite joint spaces. All algorithms are designed to accommodate two different types of constraints that define the sets of marginal distributions: previsions bounds or extreme distributions. Algorithms are applied to simple examples that show the role of the different quantities introduced and the equivalence of the two types of constraints. It is shown that, in epistemic irrelevance/independence, re-writing algorithms in terms of joint distributions turn quadratic optimization problems into linear ones.
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Radulović, Uroš. "Advokatura i besplatna pravna pomoć." In XVI Majsko savetovanje. University of Kragujevac, Faculty of Law, 2020. http://dx.doi.org/10.46793/upk20.405r.
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Since the Republic of Serbia has adopted the Law on free legal aid, according to kay, providers are free to truly assist legal lawyers and to unify authentic improvement and local self-government. Advocacy, as an independent and independent profession, will participate in the protection of the rights and legal interests of the most vulnerable citizens. The law identified three categories of citizens who are entitled to a free lawyer, primarily those receiving social assistance or child allowance. As legal aid providers, lawyers will be adequately rewarded for their engagement in the form of monetary compensation prescribed by the Decree of the RS Government. Establishing a single register of service providers in the ministry, as well as within the Serbian Bar Association and other regional bar associations, will prevent possible abuse and allow even distribution of cases to lawyers.
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Radulović, Uroš. "Advokatura i besplatna pravna pomoć." In XVI Majsko savetovanje. University of Kragujevac, Faculty of Law, 2020. http://dx.doi.org/10.46793/upk20.405r.
Full textAbstract:
Since the Republic of Serbia has adopted the Law on free legal aid, according to kay, providers are free to truly assist legal lawyers and to unify authentic improvement and local self-government. Advocacy, as an independent and independent profession, will participate in the protection of the rights and legal interests of the most vulnerable citizens. The law identified three categories of citizens who are entitled to a free lawyer, primarily those receiving social assistance or child allowance. As legal aid providers, lawyers will be adequately rewarded for their engagement in the form of monetary compensation prescribed by the Decree of the RS Government. Establishing a single register of service providers in the ministry, as well as within the Serbian Bar Association and other regional bar associations, will prevent possible abuse and allow even distribution of cases to lawyers.
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Sawa, Toshiyuki, Masahiro Yoneno, and Yasuo Matsunami. "Analysis of Bonded Shrink Fitted Joints Under Push-Off Forces: The Effect of Joint Size on the Joint Strength." In ASME 2000 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2000. http://dx.doi.org/10.1115/imece2000-2451.
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Abstract Shrink fitted joints have been widely used in mechanical structures. Recently, joints combining shrink fitted with an anaerobic adhesive have been developed in order to increase the joint strength. This joint is named the bonded shrink fitted joint. In this paper, push-off tests were carried out to measure the joint strength of bonded shrink fitted joints. In addition, the strength of the shrink fitted joints without the anaerobic adhesive was also measured. In the experiments, the effect of shrinking allowance, the outer diameter of the shafts, and the engagement length on the joint strength are examined. In addition, the size effect of joints is also examined in the experiments taking into account the surface roughness, and the roundness. The stress distribution of the joints subjected to a push-off load is analyzed using axisymmetrical theory of elasticity as a four-body contact problem. Using the stress distribution, the joint strength is estimated. The experimental results are in a fairly good agreement with the numerical results. It is found that the push-off strength of the bonded shrink fitted joints is greater than that of the shrink fitted joint.
Reports on the topic "Distribution of allowances"
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Castro, Rubén, Leonardo González, Ignacio Schiappacasse, and Juan Tapia. The Impact of Covid-19 on Pensions due to Early Withdrawals of Pension Savings. Inter-American Development Bank, November 2022. http://dx.doi.org/10.18235/0004517.
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The Chilean pension system was hit hard during 2020-2021 by the withdrawal of 25 per cent of the individual pensions funds accumulated by 2019, an amount equivalent to 20 per cent of Chiles GDP. We estimate here the impact of those withdrawals on new pension allowances, using a combination of official data sets and the IDB model for the actuarial projection of pensions, including its heterogeneity matrix, to simulate the distribution of pension impacts. The withdrawal impact decreases in new retirees of future years until disappearing around the year 2065. We estimate respective impacts of about 31 percent and 37 percent for males and females new self-financed pensions around the year 2022, which goes to about 56 percent among the third of the affiliates with the lowest savings. However, we found that the recent increase in non-contributory pensions more than counteracted this impact for roughly 90 percent of 2022 new retirees. Regarding labor markets shocks, we found only a moderate role for them in the long-term evolution of the pension system, as we also found to be the case of seven Caribbean countries (Cuba, Haiti, Dominican Republic, Jamaica, Trinidad and Tobago, Bahamas and Barbados). As an overall conclusion, we recommend studying contribution rates, because low-salary workers attain a substantial replacement rate with just the non-contributory pension, which casts doubt on whether a mandatory contribution is appropriate for them.
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Edeh, Henry C. Assessing the Equity and Redistributive Effects of Taxation Reforms in Nigeria. Institute of Development Studies (IDS), November 2021. http://dx.doi.org/10.19088/ictd.2021.020.
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Achieving the Sustainable Development Goals (SDGs) of poverty and inequality reduction through redistribution have indeed become critical concerns in many low- and middle-income countries, including Nigeria. Although redistribution results from the effect of tax revenue collections, micro household-level empirical analyses of the distributional effect of personal income tax (PIT) and value added tax (VAT) reforms in Nigeria have been scarcely carried out. This study for the first time quantitatively assessed both the equity and redistributive effects of PIT and VAT across different reform scenarios in Nigeria. Data used in this study was mainly drawn from the most recent large scale nationally representative Nigeria Living Standard Survey, conducted in 2018/2019. The Kakwani Index was used to calculate and compare the progressivity of PIT and VAT reforms. A simple static micro-simulation model was employed in assessing the redistributive effect of PIT and VAT reforms in the country. After informality has been accounted for, the PIT was found to be progressive in the pre- 2011 tax scheme, but turned regressive in the post-2011 tax scheme. It was also discovered that the newly introduced lump sum relief allowance in the post-2011 PIT scheme accrues more to the high-income than to the low-income taxpayers – confirming the regressivity of the current PIT scheme. However, the study further shows (through counterfactual simulations) that excluding the relatively high-income taxpayers from sharing in the variable part of the lump sum relief allowance makes PIT progressive in the post-2011 scheme. The VAT was uncovered to be regressive both in the pre-2020 scheme, and in the current VAT reform scheme. Further, after putting informality into consideration, the PIT was found to marginally reduce inequality but increase poverty in the pre-2011 scheme. The post-2011 PIT scheme reduced inequality and increased poverty, but by a smaller proportion – confirming a limited redistribution mainly resulting from the concentration of the lump sum relief allowance at the top of the distribution. However, if the variable part of the lump sum relief allowance is provided for ‘only’ the low-income taxpayers below a predefined income threshold, the post-2011 PIT scheme becomes largely redistributive. VAT was uncovered to marginally increase inequality and poverty in the pre-2020 scheme. Though the current VAT scheme slightly increased inequality, it considerably increased poverty in the country. It is therefore suggested that a better tax reform, with well-regulated relief allowance and differentiated VAT rates, will help to enhance the equity and redistribution capacity of the Nigeria tax system.
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Rarasati, Niken, and Rezanti Putri Pramana. Giving Schools and Teachers Autonomy in Teacher Professional Development Under a Medium-Capability Education System. Research on Improving Systems of Education (RISE), January 2023. http://dx.doi.org/10.35489/bsg-rise-ri_2023/050.
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A mature teacher who continuously seeks improvement should be recognised as a professional who has autonomy in conducting their job and has the autonomy to engage in a professional community of practice (Hyslop-Margison and Sears, 2010). In other words, teachers’ engagement in professional development activities should be driven by their own determination rather than extrinsic sources of motivation. In this context, teachers’ self-determination can be defined as a feeling of connectedness with their own aspirations or personal values, confidence in their ability to master new skills, and a sense of autonomy in planning their own professional development path (Stupnisky et al., 2018; Eyal and Roth, 2011; Ryan and Deci, 2000). Previous studies have shown the advantages of providing teachers with autonomy to determine personal and professional improvement. Bergmark (2020) found that giving teachers the opportunity to identify areas of improvement based on teaching experience expanded the ways they think and understand themselves as teachers and how they can improve their teaching. Teachers who plan their own improvement showed a higher level of curiosity in learning and trying out new things. Bergmark (2020) also shows that a continuous cycle of reflection and teaching improvement allows teachers to recognise that the perfect lesson does not exist. Hence, continuous reflection and improvement are needed to shape the lesson to meet various classroom contexts. Moreover, Cheon et al. (2018) found that increased teacher autonomy led to greater teaching efficacy and a greater tendency to adopt intrinsic (relative to extrinsic) instructional goals. In developed countries, teacher autonomy is present and has become part of teachers’ professional life and schools’ development plans. In Finland, for example, the government is responsible for providing resources and services that schools request, while school development and teachers’ professional learning are integrated into a day-to-day “experiment” performed collaboratively by teachers and principals (Niemi, 2015). This kind of experience gives teachers a sense of mastery and boosts their determination to continuously learn (Ryan and Deci, 2000). In low-performing countries, distributing autonomy of education quality improvement to schools and teachers negatively correlates with the countries’ education outcomes (Hanushek et al., 2011). This study also suggests that education outcome accountability and teacher capacity are necessary to ensure the provision of autonomy to improve education quality. However, to have teachers who can meet dynamic educational challenges through continuous learning, de Klerk & Barnett (2020) suggest that developing countries include programmes that could nurture teachers’ agency to learn in addition to the regular content and pedagogical-focused teacher training materials. Giving autonomy to teachers can be challenging in an environment where accountability or performance is measured by narrow considerations (teacher exam score, administrative completion, etc.). As is the case in Jakarta, the capital city of Indonesia, teachers tend to attend training to meet performance evaluation administrative criteria rather than to address specific professional development needs (Dymoke and Harrison, 2006). Generally, the focus of the training relies on what the government believes will benefit their teaching workforce. Teacher professional development (TPD) is merely an assignment for Jakarta teachers. Most teachers attend the training only to obtain attendance certificates that can be credited towards their additional performance allowance. Consequently, those teachers will only reproduce teaching practices that they have experienced or observed from their seniors. As in other similar professional development systems, improvement in teaching quality at schools is less likely to happen (Hargreaves, 2000). Most of the trainings were led by external experts or academics who did not interact with teachers on a day-to-day basis. This approach to professional development represents a top-down mechanism where teacher training was designed independently from teaching context and therefore appears to be overly abstract, unpractical, and not useful for teachers (Timperley, 2011). Moreover, the lack of relevancy between teacher training and teaching practice leads to teachers’ low ownership of the professional development process (Bergmark, 2020). More broadly, in the Jakarta education system, especially the public school system, autonomy was never given to schools and teachers prior to establishing the new TPD system in 2021. The system employed a top-down relationship between the local education agency, teacher training centres, principals, and teachers. Professional development plans were usually motivated by a low teacher competency score or budgeted teacher professional development programme. Guided by the scores, the training centres organised training that could address knowledge areas that most of Jakarta's teachers lack. In many cases, to fulfil the quota as planned in the budget, the local education agency and the training centres would instruct principals to assign two teachers to certain training without knowing their needs. Realizing that the system was not functioning, Jakarta’s local education agency decided to create a reform that gives more autonomy toward schools and teachers in determining teacher professional development plan. The new system has been piloted since November 2021. To maintain the balance between administrative evaluation and addressing professional development needs, the new initiative highlights the key role played by head teachers or principals. This is based on assumption that principals who have the opportunity to observe teaching practice closely could help teachers reflect and develop their professionalism. (Dymoke and Harrison, 2006). As explained by the professional development case in Finland, leadership and collegial collaboration are also critical to shaping a school culture that could support the development of professional autonomy. The collective energies among teachers and the principal will also direct the teacher toward improving teaching, learning, and caring for students and parents (Hyslop-Margison and Sears, 2010; Hargreaves, 2000). Thus, the new TPD system in Jakarta adopts the feature of collegial collaboration. This is considered as imperative in Jakarta where teachers used to be controlled and join a professional development activity due to external forces. Learning autonomy did not exist within themselves. Hence, teachers need a leader who can turn the "professional development regulation" into a culture at schools. The process will shape teachers to do professional development quite autonomously (Deci et al., 2001). In this case, a controlling leadership style will hinder teachers’ autonomous motivation. Instead, principals should articulate a clear vision, consider teachers' individual needs and aspirations, inspire, and support professional development activities (Eyal and Roth, 2011). This can also be called creating a professional culture at schools (Fullan, 1996). In this Note, we aim to understand how the schools and teachers respond to the new teacher professional development system. We compare experience and motivation of different characteristics of teachers.