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Journal articles on the topic 'Handset Subsidy'

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Published: 4 June 2021
Last updated: 5 February 2022

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1

Ahn Kyeong-Bong and 신홍균. "Tax Base Issue Regarding Mobile Handset Subsidy." KOOKMIN LAW REVIEW 24, no. 2 (October 2011): 283–325. http://dx.doi.org/10.17251/legal.2011.24.2.283.

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2

Ahn Kyeong-Bong. "VAT Tax Base Calculation regarding Handset Subsidy." KOOKMIN LAW REVIEW 29, no. 3 (February 2017): 195–228. http://dx.doi.org/10.17251/legal.2017.29.3.195.

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3

Kim, Han-joo, Sang-kyu Byun, and Myeong-cheol Park. "Mobile handset subsidy policy in Korea: historical analysis and evaluation." Telecommunications Policy 28, no. 1 (February 2004): 23–42. http://dx.doi.org/10.1016/j.telpol.2003.11.001.

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4

Kim, Soo-Hyun. "Moderating Effects of Handset Subsidy on the Mobile Communication Service Switching Intention." Journal of the Korea Contents Association 14, no. 11 (November 28, 2014): 389–97. http://dx.doi.org/10.5392/jkca.2014.14.11.389.

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5

KIMWEONSEEK. "An Economic Analysis of Dynamic effects of Ceiling on Mobile Handset Subsidy." Journal of Social Science 41, no. 1 (April 2015): 111–32. http://dx.doi.org/10.15820/khjss.2015.41.1.005.

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6

Han, Sungsoo, Sungho Choi, Byeong-Kwan Kim, and Hyun Chung. "A Quantitative Analysis of the Effects of a Handset Subsidy on Consumer Welfare." ETRI Journal 28, no. 5 (October 10, 2006): 621–30. http://dx.doi.org/10.4218/etrij.06.0105.0204.

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7

Park, Seolah. "Handset Contract Subsidy and the Value Added Tax Base- Focusing on the sales discount -." Korean Lawyers Association Journal 65, no. 5 (May 2016): 273–99. http://dx.doi.org/10.17007/klaj.2016.65.5.007.

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8

Mo, Jeonghoon, Hansol Kim, and Weonseek Kim. "Impacts of subsidy regulation on the mobile market in Korea : Major provider’s diversification of handset quality." Telematics and Informatics 34, no. 4 (July 2017): 1–21. http://dx.doi.org/10.1016/j.tele.2016.12.005.

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9

이준봉 and Jisun Chung. "A Study on the Inclusion of Mobile Phone Handset Contract Subsidy In the Value Added Tax Base." SungKyunKwan Law Review 25, no. 3 (September 2013): 229–63. http://dx.doi.org/10.17008/skklr.2013.25.3.010.

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10

Yue, Yunpeng, and Tiaojun Xiao. "Pricing and Bundling Strategies for Competing Mobile Phone Supply Chains With Network Externality." International Journal of Information Systems and Supply Chain Management 13, no. 3 (July 2020): 54–77. http://dx.doi.org/10.4018/ijisscm.2020070104.

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In mobile phone supply chains, consumers can choose handsets and telecommunication services as a bundled package or buy handsets and services independently. This article develops a multi-agent simulation model to explore price, subsidy and bundling decisions for competing mobile phone supply chains with network externality, where each chain includes one mobile phone manufacturer and one service operator. There are two bundling strategies: free or bundled. The results indicate that: 1) if the impact of network externality is not too small, then competitive differentiation can be formed when one party adopts a bundled one. If bundled scenario is adopted by both, the total profit is reduced. Consequently, both service operators and manufacturers choose (accept) different bundling strategies; 2) network externality and consumer heterogeneity both increase the advantage of bundled scenario in the asymmetric setting; 3) when the effect of network externality is sufficiently small, free scenario is dominant; and 4) consumer heterogeneity can alleviate competition in the symmetric settings.
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11

Sjølie, Hanne K., Greg S. Latta, and Birger Solberg. "Potentials and costs of climate change mitigation in the Norwegian forest sector — Does choice of policy matter?" Canadian Journal of Forest Research 43, no. 6 (June 2013): 589–98. http://dx.doi.org/10.1139/cjfr-2012-0457.

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Forests are important contributors to the global carbon cycle and mitigate climate change through carbon sequestration and the supply of wood that substitutes for fossil fuels and greenhouse gas (GHG)-intensive building materials. However, current climate policies only partially credit forest carbon sequestration and bioenergy policies are handled independently of forestry. Using Norway as a case study, we analyze two sets of simulated carbon tax/subsidy policies, one crediting forest carbon sequestration while maintaining predetermined harvest levels and utilization of wood, and another targeting GHG fluxes in the entire forest industrial sector allowing harvest levels and wood markets to change in response to the policy. Results indicate that GHG emission reduction potentials differ substantially between the two policies, being several times higher for the latter than the former policy at a given carbon price. This suggests that (i) previous research efforts in Europe have not captured the full mitigation potential as they have not included adaptations in the harvest level and the wood market and (ii) climate policies should target GHG fluxes in the entire sector to utilize its potential contribution for mitigating climate change.
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12

PARASHAR, U. D., L. DOW, R. L. FANKHAUSER, C. D. HUMPHREY, J. MILLER, T. ANDO, K. S. WILLIAMS, et al. "An outbreak of viral gastroenteritis associated with consumption of sandwiches: implications for the control of transmission by food handlers." Epidemiology and Infection 121, no. 3 (December 1998): 615–21. http://dx.doi.org/10.1017/s0950268898001150.

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Although food handlers are often implicated as the source of infection in outbreaks of food-borne viral gastroenteritis, little is known about the timing of infectivity in relation to illness. We investigated a gastroenteritis outbreak among employees of a manufacturing company and found an association (RR=14·1, 95% CI=2·0–97·3) between disease and eating sandwiches prepared by 6 food handlers, 1 of whom reported gastroenteritis which had subsided 4 days earlier. Norwalk-like viruses were detected by electron microscopy or reverse transcriptase-polymerase chain reaction (RT-PCR) in stool specimens from several company employees, the sick food handler whose specimen was obtained 10 days after resolution of illness, and an asymptomatic food handler. All RT-PCR product sequences were identical, suggesting a common source of infection. These data support observations from recent volunteer studies that current recommendations to exclude food handlers from work for 48–72 h after recovery from illness may not always prevent transmission of Norwalk-like viruses because virus can be shed up to 10 days after illness or while exhibiting no symptoms.
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13

Bush, M. L. "“Enhancements and Importunate Charges”: An Analysis of the Tax Complaints of October 1536." Albion 22, no. 3 (1990): 403–19. http://dx.doi.org/10.2307/4051179.

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Historians differ widely in appreciating the fiscal grievances of the Lincolnshire Uprising and the Pilgrimage of Grace. Following the Dodds, some dismiss them as a marginal concern, while others regard them as a major cause of revolt. No matter where they stand, historians have handled these grievances without careful analysis. This seems to stem from a debate that has dogged both rebellions. The complexity of the rebels' complaint is obscured by a simplistic desire to show that the revolts were primarily of religious provenance, notwithstanding the variety of causes evident in the rebels' demands. Furthermore, the two main advocates of secular motivation, A. G. Dickens and R. R. Reid, perversely mention the fiscal grievances only in passing. Yet they were there, firmly declared in the rebels' bills, petitions, and songs. A pervasive force affecting the whole range of society, they sustained the rebel view that the government had to be checked not only to prevent the subversion of the Church but also the decay of the commonwealth. They were also present in the revolts of 1537 as northerners rose again, this time to protest against a breach of promise committed by the government's attempt to collect the lay subsidy and clerical tenth before the York Parliament had met to determine whether or not they should be collected.
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14

Nowrousian, Bijan. "Combatting public procurement criminality or simple rules for complex cases." Journal of Financial Crime 26, no. 1 (January 7, 2019): 203–10. http://dx.doi.org/10.1108/jfc-11-2017-0114.

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Purpose Crimes that take place in the context of procurements, such as corruption and subsidy fraud, are a major problem for both integrity and fiscal accountability of public administration. Therefore, combatting such crimes is of great importance. However, this course of action works only if the prosecutors have the instruments designed for what is precisely needed for their fight. One of the things needed is elements of crimes that can be handled easily; and to show this is the purpose of this study. Design/methodology/approach The author’s practical experience as a state prosecutor dealing with corruption cases and enriched with philosophical thinking about the principles of law indicates that one thing is especially important with regard to the elements of crimes: simplicity. Findings Corruption and financial crime cases are quite often very complex, involving many participants and considerable effort by the perpetrators to disguise their real actions as normal business procedures. As a result, finding evidence is a difficult task. If the elements of crimes are complex and if they demand detailed evidence, then proving procurement criminality will be even more difficult as it already is and will quite frequently end up in failure. Therefore, giving prosecutors a simple legal framework with elements of crimes, demanding only what realistically can be proven is a key factor for success. Originality/value Only with such a simple legal framework can the prosecutor’s fight against procurement criminality bring urgent, positive results.
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15

Brähler, Michael, and Uwe Schätzlein. "Das Ineinandergreifen von Zulagenförderung und Sonderausgabenabzug des Riester-Kombimodells im Lichte einer „Quasi-Doppelbesteuerung“." Sozialer Fortschritt 70, no. 2 (February 1, 2021): 95–108. http://dx.doi.org/10.3790/sfo.70.2.95.

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Zusammenfassung In der zulagengeförderten Altersvorsorge (sog. Riester-Rente) wurde eine staatliche Förderung im progressionsabhängigen und -unabhängigen Kombimodell verankert. Steuerentlastungen, die den höchstmöglichen Zulagenanspruch übersteigen, werden dem Steuerpflichtigen im Rahmen seiner Einkommensteuererklärung angerechnet oder erstattet. Hieraus folgt eine implizite Pflicht zur Ausübung des Wahlrechts auf Beantragung der Altersvorsorgezulage. Handelt der Vorsorgende dieser zuwider, kann sich intertemporal eine steuerliche Mehrbelastung einstellen, da selbst eine marginale steuerliche Förderung von Beiträgen in der Anwartschaftsphase eine vollständige nachgelagerte Besteuerung in der Leistungsphase auslöst. Ein Vorsorgender liefe in diesem Fall Gefahr mit seinen Rentenleistungen einem Risiko der „Quasi-Doppelbesteuerung“ zu unterliegen. Dieses Risiko gilt es vonseiten des Gesetzgebers zu eliminieren. Abstract: The Intertwining of Allowance and Special Expenses Deduction of the Riester Hybrid Model in Light of a “Quasi Double Taxation” In the German subsidised pension scheme (so-called Riester pension), a state subsidy has been implemented in a progressive and non-progressive hybrid model. Tax reliefs exceeding the maximum allowance entitlement will be taken into account or reimbursed as part of the taxpayer’s income tax return. As a ­result, the taxpayer is implicitly obliged to exercise the option to apply for the Riester allowance. In case he fails to do so, he has to face the risk of an intertemporal additional tax burden, since even the slightest of subsidisations in the entitlement period leads to full liability for deferred taxation in the pension period. This case bears the risk of pension payments being subject to a “quasi double taxation”. It is necessary for the legislation to eliminate this risk.
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16

Anderberg, Peter, Gunilla Björling, Louise Stjernberg, and Doris Bohman. "Analyzing Nursing Students’ Relation to Electronic Health and Technology as Individuals and Students and in Their Future Career (the eNursEd Study): Protocol for a Longitudinal Study." JMIR Research Protocols 8, no. 10 (October 1, 2019): e14643. http://dx.doi.org/10.2196/14643.

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Background The nursing profession has undergone several changes in the past decades, and new challenges are to come in the future; patients are now cared for in their home, hospitals are more specialized, and primary care will have a key role. Health informatics is essential in all core competencies in nursing. From an educational perspective, it is of great importance that students are prepared for the new demands and needs of the patients. From a societal point of view, the society, health care included, is facing several challenges related to technological developments and digitization. Preparation for the next decade of nursing education and practice must be done, without the advantage of certainty. A training for not-yet-existing technologies where educators should not be limited by present practice paradigms is desirable. This study presents the design, method, and protocol for a study that investigates undergraduate nursing students’ internet use, knowledge about electronic health (eHealth), and attitudes to technology and how experiences of eHealth are handled during the education in a multicenter study. Objective The primary aim of this research project is to describe the design of a longitudinal study and a qualitative substudy consisting of the following aspects that explore students’ knowledge about and relation to technology and eHealth: (1) what pre-existing knowledge and interest of this area the nursing students have and (2) how (and if) is it present in their education, (3) how do the students perceive this knowledge in their future career role, and (4) to what extent is the education capable of managing this knowledge? Methods The study consists of two parts: a longitudinal study and a qualitative substudy. Students from the BSc in Nursing program from the Blekinge Institute of Technology, Karlskrona, Sweden, and from the Swedish Red Cross University College, Stockholm/Huddinge, Sweden, were included in this study. Results The study is ongoing. Data analysis is currently underway, and the first results are expected to be published in 2019. Conclusions This study presents the design of a longitudinal study and a qualitative substudy. The eHealth in Nursing Education eNursEd study will answer several important questions about nursing students’ attitudes toward and use of information and communications technology in their private life, their education, and their emerging profession. Knowledge from this study will be used to compare different nursing programs and students’ knowledge about and relation to technology and eHealth. Results will also be communicated back to nursing educators to improve the teaching of eHealth, health informatics, and technology. International Registered Report Identifier (IRRID) DERR1-10.2196/14643
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17

Chatterjee, Debabrata, T. N. Krishnan, and Ankita Tandon. "Sustaining a Social Enterprise: Palash Eye Hospital." Asian Case Research Journal 19, no. 02 (December 2015): 231–58. http://dx.doi.org/10.1142/s0218927515500091.

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Palash Eye Hospital was established with the aim of providing free eye care to the poor and affordable treatment to individuals with paying capacity in Calicut district of the State of Kerala in Southern India. Starting as the only specialty eye hospital of its kind in 1999, the hospital had grown over the last 10 years. It was operated on a cross-subsidy model where revenues from paid services were used for providing free treatment and funding expansion plans. The hospital was being managed by Palash Eye Care Trust while its community outreach activities were being handled by Palash Eye Care Society. With the entry of new commercial eye hospitals in the region, the hospital was facing competition for skilled resources and was falling behind on efficiency. The growth of the hospital was not accompanied with a corresponding development of structures and processes. The hospital was being run on the basis of informal relationships which could not be depended upon to manage a growing enterprise. Administrative control of the hospital lay in the hands of the Trust and Society members and was not shared with the medical staff. This had resulted in dissatisfaction on the part of doctors who wanted to be involved in the hospital administration in order to professionalize and increase hospital efficiency. Consequently, a conflict of interests emerged between the Trust and Society members on the one hand and the doctors on the other. Lack of established operating processes, career growth avenues, and reward and recognition systems was also creating discontent among the paramedical staff. At the same time, the failing health of the founder chairman was not allowing him to be actively involved in the hospital activities. Being a member of both the Trust and the Society, he was managing the interests of both groups in the hospital. In view of his decreased role, the problem of developing new interlocking mechanisms between the Trust and the Society was surfacing.
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18

Ascarya, Ascarya. "PELAJARAN YANG DIPETIK DARI KRISIS KEUANGAN BERULANG: PERSPEKTIF EKONOMI ISLAM." Buletin Ekonomi Moneter dan Perbankan 12, no. 1 (April 16, 2010): 33–82. http://dx.doi.org/10.21098/bemp.v12i1.349.

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Financial crises have been repeated again and again over a long period of time since the demise of gold regime in 1915, have been temporarily subsided in the period under Bretton Woods Agreement with gold standard in 1950-1972, and have been reemerged after the collapse of Bretton Woods Agreement with higher frequency and magnitude. The recent subprime mortgage crisis in the US has spread out throughout the world threatening global meltdown. It seems that the conventional world have not really learned the lessons and have handled the crisis only partially in the symptoms without touching the root cause of the crisis. This study tries to determine the anatomy and root causes of the crisis and layout strategies to cure it using analytic descriptive and quantitative approaches under Islamic perspectives.The study concludes that the root causes of the crisis from Islamic economic perspective can be human error and natural phenomenon uncontrollable by human. Human error can be divided into three groups, namely (1) moral decadences that trigger (2) system or conceptual flaws and (3) internal weaknesses. Conceptual system flaws include 1) excess money supply from seigniorage, fractional reserve banking system, credit card and derivatives; 2) Speculation; 3) interest system; 4) international monetary system; and 5) real and monetary sectors decoupling.Empirical results show that riba rooted causes of financial crises (excess money supply 2.8%, interest rate 45.2%, and exchange rate 18.6%) give 66.6% share to financial crises in Indonesia, while if we substitute these three systems according to Islamic perspective (just money supply 0.7%, PLS return 2.5%, and single global currency 0.2%) will give only 3.4% share to financial crises in Indonesia, or a massive reduction of 63.2%.JEL Classification: E44, E51, G21Keywords: Financial Crisis, Fiat Money, Fractional Reserve, Interest, Speculation, Narrow Banking, Profit-and-Loss Sharing, Single Global Currency.
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19

Ascarya, Ascarya. "LESSONS LEARNED FROM REPEATED FINANCIAL CRISES: AN ISLAMIC ECONOMIC PERSPECTIVE." Buletin Ekonomi Moneter dan Perbankan 12, no. 1 (April 16, 2010): 27–74. http://dx.doi.org/10.21098/bemp.v12i1.466.

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Financial crises have been repeated again and again over a long period of time since the demise of gold regime in 1915, have been temporarily subsided in the period under Bretton Woods Agreement with gold standard in 1950-1972, and have been reemerged after the collapse of Bretton Woods Agreement with higher frequency and magnitude. The recent subprime mortgage crisis in the US has spread out throughout the world threatening global meltdown. It seems that the conventional world have not really learned the lessons and have handled the crisis only partially in the symptoms without touching the root cause of the crisis. This study tries to determine the anatomy and root causes of the crisis and layout strategies to cure it using analytic descriptive and quantitative approaches under Islamic perspectives.The study concludes that the root causes of the crisis from Islamic economic perspective can be human error and natural phenomenon uncontrollable by human. Human error can be divided into three groups, namely (1) moral decadences that trigger (2) system or conceptual flaws and (3) internal weaknesses. Conceptual system flaws include 1) excess money supply from seigniorage, fractional reserve banking system, credit card and derivatives; 2) Speculation; 3) interest system; 4) international monetary system; and 5) real and monetary sectors decoupling.Empirical results show that riba rooted causes of financial crises (excess money supply 2.8%, interest rate 45.2%, and exchange rate 18.6%) give 66.6% share to financial crises in Indonesia, while if we substitute these three systems according to Islamic perspective (just money supply 0.7%, PLS return 2.5%, and single global currency 0.2%) will give only 3.4% share to financial crises in Indonesia, or a massive reduction of 63.2%.JEL Classification: E44, E51, G21Keywords: Financial Crisis, Fiat Money, Fractional Reserve, Interest, Speculation, Narrow Banking, Profit-and-Loss Sharing, Single Global Currency.
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20

Aguayo, Alvaro, Eunice Garcia-Alvarez, Erick Crespo-Solis, Deborah Martinez-Banos, and Xavier Lopez-Karpovitch. "A Pilot Study of Treatment with Mesterlone, Prednisone and Low-Dose Thalidomide for Patients with Myelodysplastic Syndromes." Blood 110, no. 11 (November 16, 2007): 4598. http://dx.doi.org/10.1182/blood.v110.11.4598.4598.

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Abstract Myelodysplastic syndromes (MDS) are a group of disorders characterized by ineffective hematopoiesis along with abnormalities in proliferation, differentiation and apoptosis. The overall clinical picture is peripheral cytopenias in the setting of a normocellular or hypercellular bone marrow. A growing body of evidence suggests that angiogenesis has a major role in the pathophysiology of MDS. Androgens promote hemopoiesis by increasing the levels of erithropoietin and stimulate the stem cell compartment of the bone marrow, although rarely effective as a single agent, it is often used clinically. Thalidomide (thali) is an antiangiogenic and immunomodulatory agent that has shown to be active in patients with MDS. In a recent study, prednisone (PDN) increased the tolerability and clinical efficacy of thali in patients with myeloid metaplasia and was used in the past in patients with MDS. The purpose of this study was to prospectively evaluate response to the combination of Thali-mesterolone (MRL)-PDN by using the International Working Group Criteria of Response in MDS, in a cohort of patients with transfusion-dependent MDS (TD-MDS). Protocol was approved by the Institutional Ethics Committee, was conducted according to the Helsinki declaration, and an informed consent was signed by all participants. Results: From April 2002 to February 2007, 15 patients have been consecutively treated with thali 100 mg/d, MRL 150 mg/d and prednisone starting at 50 mg/d with further, slow tapering over 3 months. Seven (46.7%) males, median age was 59 years (range 36–78) and WHO-MDS as follows: refractory cytopenia with multilineage dysplasia (RCMD) 9/15 (60%); 5q- syndrome 1/15 (6.6%), refractory anemia with excess of blasts (RAEB)-1 2/15 (13.3%), RAEB-2 (13.3%), and unclassified MDS 1/15 (6.6%). Ten patients (66.7%) had received previous therapy for MDS. Good cytogenetic (CG) risk was present in 10 pts (66.7%); 3/15 (20%) had intermediate risk CG, and 2 (13.3%) patients had no metafases to analyze at diagnosis. Intention-to-treat (ITT) analysis after a 6-months period of therapy showed 2/15 (13.3%) complete response (CR); 2/15 (13.3%) major hematologic response (MHR), and 4/15 (26.7%) a minor hematologic response. There was a decrease in the transfusion-dependence in 3/15 patients (20%); 4/15 (26.7%) patients did not decreased their transfusion-dependence, and 3 of them had progresion to acute leukemia. Adverse events where mild (grade 1–2), easily handled, and included 53% of patients with peripheral neuropathy, 40% had headhache, 33% reported frequent infections, and 1 patient had asymptomatic bradycardia that subsided with thali withdrawal. At the last follow-up, 3 patiens progressed to acute leukemia and died. Median survival of the group is 15.2 months (range 1–50.2). Two of the patients presented here where included in the ITT analysis and where part of the patients that did not responded to therapy and died from progression to acute leukemia. Conclusions: The combination of Thali-MRL-PDN is active in TD-MDS, however new options of therapy are needed to treat this subset of patients, specially in countries where lenalidomide, decitabine and 5-azacitidine are not available yet.
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