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1
Holzmann, Oscar J., and Tom Robinson. "Statement 123R share-based payments." Journal of Corporate Accounting & Finance 16, no. 4 (2005): 81–84. http://dx.doi.org/10.1002/jcaf.20123.
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Munter, Paul. "Asset impairment proposal, share-based payments." Journal of Corporate Accounting & Finance 12, no. 2 (January 2001): 77–81. http://dx.doi.org/10.1002/1097-0053(200101/02)12:2<77::aid-jcaf12>3.0.co;2-z.
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Navathe, Amol S., Claire Dinh, Sarah E. Dykstra, Rachel M. Werner, and Joshua M. Liao. "Overlap between Medicare’s Voluntary Bundled Payment and Accountable Care Organization Programs." Journal of Hospital Medicine 15, no. 6 (August 21, 2019): 356–58. http://dx.doi.org/10.12788/jhm.3288.
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Accountable care organizations (ACOs) and bundled payments represent prominent value-based payment models, but the magnitude of overlap between the two models has not yet been described. Using Medicare data, we defined overlap based on attribution to Medicare Shared Savings Program (MSSP) ACOs and hospitalization for Bundled Payments for Care Improvement (BPCI) episodes at BPCI participant hospitals. Between 2013 and 2016, overlap as a share of ACO patients increased from 2.7% to 10% across BPCI episodes, while overlap as a share of all bundled payment patients increased from 19% to 27%. Overlap from the perspectives of both ACO and bundled payments varied by specific episode. In the first description of overlap between ACOs and bundled payments, one in every ten MSSP patients received care under BPCI by the end of our study period, whereas more than one in every four patients receiving care under BPCI were also attributed to MSSP. Policymakers should consider strategies to address the clinical and policy implications of increasing payment model overlap.
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Deák, Vivien, László Kajdi, and István Nemecskó. "Analysis of Retailer and Corporate Payment Habits in Hungary." Financial and Economic Review 20, no. 2 (2021): 33–59. http://dx.doi.org/10.33893/fer.20.2.3359.
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The study looks at the payment habits of retailers and companies in Hungary, especially the acceptance and share of electronic payments in 2019. In doing so, data from two questionnaire-based surveys and the online cash register database are analysed using statistical methods, decision trees and regressions. The results show that retailer payments are typically cash intensive, while credit transfer transactions dominate at companies. The factors with the largest impact on card acquiring and the share of cash at points of sale is sales revenue and the value of the purchase in the case of retailers, and the proportion of cash wage payments in the case of companies. Costs also play an important role in card acquiring, therefore instant payment, which provides cheaper electronic payment solutions, could be crucial when it comes to smaller retailers and companies offering electronic payments. Public policy measures could mainly target retailers and the micro and small enterprise segment.
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Nichols, Nancy, Luis Betancourt, and Irana Scott. "The FASB Simplifies the Accounting for Share-Based Payments." Journal of Corporate Accounting & Finance 28, no. 4 (April 21, 2017): 8–19. http://dx.doi.org/10.1002/jcaf.22275.
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Stanley Diepiriye, Davies, and Lucky Anyike Lucky. "Corporate Characteristics and Influence on Share Based Payment of Financial Service Firms in Nigeria." Asian Finance & Banking Review 2, no. 1 (January 27, 2018): 18–29. http://dx.doi.org/10.46281/asfbr.v2i1.8.
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This investigates the effect of corporate characteristics on share base payment of financial service industry in Nigeria. Objective of the study is to if internal factors affects share base payments of corporate organizations in Nigeria. We analyzed five commercial banks and five insurance firms that are quoted on the floor of Nigerian Stock Exchange. Technique adopted for sampling adopted is convenience sampling. As the nature of data is panel therefore, pooled regression, fixed and random effect tests are run. Random effect results are focused after applying Hausman’s test. From the fixed effect model, tangibility, risk, management efficiency, debt equity ratio, corporate governance and cost of capital have negative but insignificant effects while return on investment, liquidity and firm size have positive and insignificant effect on share base payment. We conclude that corporate characteristics does not significantly influence share base payment of the selected financial service firms. We therefore recommend that the use of share base payment should be integrated with the corporate structure such as ownership structure, capital structure and others.
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Zinoveva, Irina, and E. El'chaninova. "NON-CURRENT SETTLEMENTS IN THE MODERN ECONOMIC SPACE." Actual directions of scientific researches of the XXI century: theory and practice 8, no. 2 (December 29, 2020): 65–70. http://dx.doi.org/10.34220/2308-8877-2020-8-2-65-70.
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The paper considers the development of a system of cashless payments in Russia, as well as in the regional context, using the example of the regions of the Central Black Earth Region and Voronezh Region over the past two years. The concept of non-cash payments and the main advantages of their use (flexibility of payments, transparency of all payments, exclusion of counterfeit banknotes, reduction of costs of economic entities for storage and collection of cash, etc.) are designated. Based on the research data of the SberData project from Sberbank, a comparison is made of regional and average statistics of the country, the level of penetration of cashless payments into the settlement system in 2018-2019 is determined. both at the end of the year and quarterly. It is noted that over 10 years the share of card payments has grown 10 times. Due to the expansion of the spread of non-cash payments and their demand, the share of cash use when paying for most goods and services is less than 50%. Categories were identified in which the population prefers banknotes more and the reasons for choosing this method of payment are determined. The differences between the regions by the percentage of citizens using cashless payments are analyzed. As a result of the analysis, tendencies in the development of cashless payments in the Central Black Earth Region were identified.
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Štolbová, M., and T. Hlavsa. "The impact of LFA payments on FADN farms in the Czech Republic." Agricultural Economics (Zemědělská ekonomika) 54, No. 10 (October 24, 2008): 489–97. http://dx.doi.org/10.17221/275-agricecon.
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This paper analyses the impact of the LFA payments on farms economic results on the basis of the Farm Accountancy Data Network in the Czech Republic. Firstly, the approaches are compared to the structure of farms based on the LFA type. Secondly, the share of the LFA payments on economic results of farms is evaluated. The evaluation considers the LFA type, share of grassland, size of the eligible area of farms. Basic economic indicators are being monitored, such as Gross Farm Income, Farm Net Value Added, Family Farm Income, current subsidies, of which in particular the LFA payments. The share of the LFA payments in economic results of agricultural holdings is compared. As a result of the analysis, the winners and losers of the current system were defined.
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Alhaj Ismail, Alaa, Sami Adwan, and John Stittle. "Does Accounting Treatment of Share‐based Payments Impact Performance Measures for Banks?" Australian Accounting Review 29, no. 4 (July 5, 2018): 631–48. http://dx.doi.org/10.1111/auar.12247.
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Giner, Begoña, and Miguel Arce. "Lobbying on Accounting Standards: Evidence from IFRS 2 on Share-Based Payments." European Accounting Review 21, no. 4 (December 2012): 655–91. http://dx.doi.org/10.1080/09638180.2012.701796.
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Shiwakoti, Radha K., and Brian A. Rutherford. "Expensing of share-based payments and its impact on large UK companies." British Accounting Review 42, no. 4 (December 2010): 269–79. http://dx.doi.org/10.1016/j.bar.2010.07.007.
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Pretorius, Denice, and Charl de Villiers. "The effect of expensing share-based payments on basic earnings per share of South African listed companies." Meditari Accountancy Research 21, no. 2 (November 4, 2013): 178–90. http://dx.doi.org/10.1108/medar-03-2013-0006.
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Chakraborty, Suman, and Anil Bikash Chowdhury. "Steganography Based on Human Perception." Oriental journal of computer science and technology 10, no. 04 (December 25, 2017): 817–23. http://dx.doi.org/10.13005/ojcst/10.04.17.
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Today internet has become a trusted factotum of everyone. Almost all payments like tax, insurance, bank transaction, healthcare payment, payment in e-commerce are done digitally through debit or credit card or through e-wallet. People share their personal information through social media like Facebook. Twitter, WhatsApp etc. The government of every developing country is going to embrace e-Governance system to interact with people more promptly. The information shares through these applications are the burning target to intruders. This paper utilized the imperceptibility as well as the robustness of steganography techniques which are increased by embedding multiple bits in a particular region selected either based on some image attributes or by Human Visual Perception.
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Atan, Ruhaya, Nur Syuhada Jasni, and Yousef Shahwan. "The Impact of IFRS 2 "Share-Based Payment" on Malaysian Companies." Review of Pacific Basin Financial Markets and Policies 13, no. 03 (September 2010): 449–68. http://dx.doi.org/10.1142/s0219091510002025.
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In the wake of corporate scandals and excessive stock options compensation, International Accounting Standard Board (IASB) has introduced a new accounting standard, IIFRS 2 Share-based Payments. The scope of the standard extends beyond payments to employees, but for the purpose of this study, the focus is only on 'employee stock options'. IIFRS 2 requires a fair value of stock options records calculated on grant date, and recognized as compensation expenses over vesting periods. Prior to the introduction of IIFRS 2, stock options were not recognized and were only disclosed in the notes to the accounts. In Malaysia, the standard is mandatory for all companies listed on or after January 1, 2006. This study assumes the requirement existed in 2003. This study examines the impact of stock options expenses from 2003 to 2005, on the top 100 Malaysian companies. The three year observations show at least 24% of the sample exceeds the 5% materiality threshold on diluted EPS. The sectors that are impacted the most are the Trade/Service and Finance sectors. From the multiple-regression test, this study finds that fair value of stock options have a negative relationship with dividend yields (input of the Black-Scholes Merton (BSM) Model). Most companies in the sample are found to pay dividends and grant stock options at the same time. Therefore, this study suggests that companies need to restructure their compensation plan thus balancing the stock options granted and dividends paid in the future.
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Selim, Mohammad. "Financing homes by employing Ijara based diminishing Musharaka." International Journal of Islamic and Middle Eastern Finance and Management 13, no. 5 (July 22, 2020): 787–802. http://dx.doi.org/10.1108/imefm-05-2019-0217.
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Purpose This paper aims to examine how homes can be purchased and financed by using Ijara-based diminishing Musharaka (IDM) modes of financing and thus both the home buyer (HB) and Islamic Bank (IB) become joint owners and share rental income jointly according to their respective shares. Such practice can help to avoid interest-based mortgage financing and eliminates excessive risks of bankruptcy as it often happens in conventional interest-based system. Design/methodology/approach A mathematical model as well as rental income, payments and share schedules for IDM will be developed where both the HB and IB will initially own the home. As the HB gradually pays off the principal amount, his or her share will increase while the share of the IB will gradually decrease as stipulated in the contract. Eventually, the HB will buy back all the shares and thus will own the home without paying for mortgage interest and taking excessive risks of foreclosures or living in constant fear of losing home over approximately 20 to 30 years of the tenure of the mortgage payments. Findings The HB can own home without paying any interest and without taking excessive risks of foreclosures. The HB is not borrower rather partners in business. In addition, the HB can minimize the total payments compared to interest-based mortgage financing. In the current IDM model, payments are flexible, and the HB will not be required to make regular installment payments, rather he or she receives regular rental income if the HB chooses not to live in the home. Even if HB lives in the home, part of the home can be rented, and the HB will receive regular share of rental income in each month. The HB will not lose the home even if he does not pay any installment while in interest-based mortgage system, the HB may lose the home if the HB stops installment payments even for a couple of months after paying for 29 years for 30 years mortgage. IDM mode of financing is risk free and worry free, and it instantaneously creates rental income for the HB, like any other business. Originality/value The current IDM model is one of the most recent, and unique approach of home financing, and it is extremely flexible and free from many restrictions compared to the existing similar models. Many of the existing diminishing Musharaka models impose many restrictions on the HB, such as the HB cannot even own or rent the place, cannot remodel or rebuild the place unless the HB pays off all the outstanding price of the home. If the current flexible IDM model is implemented, it will be truly revolutionary and even the people from other faith group will be extremely interested to join as HB and buy their homes by pursuing IDM mode of financing because it is risk free as well as it will free HB from the financial slavery of monthly installment payments for about two to three decades, especially during the most important and most valuable prime life time of the HB. The IDM model will unveil a potential and a promise to financial freedom by removing all constraints and preconditions in purchasing and financing homes.
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Van Dyk, Herman. "Grounds For Allowing A Tax Deduction For Employee Share Incentives." International Business & Economics Research Journal (IBER) 14, no. 5 (September 1, 2015): 763. http://dx.doi.org/10.19030/iber.v14i5.9377.
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Share-based payments have become a popular form of employee remuneration, largely due to its potential to address the agency problem, and are especially effective when made to senior employees. Accounting standards require companies to report share-based payments made to employees as expenses in their financial statements, but extant South African tax legislation does not permit a deduction, where shares are awarded, to serve as incentives for senior employees. This is due to the fact that the courts do not view the issue of a companys own shares as expenditure. South African tax legislation presently contains a special tax deduction for shares awarded to employees, but this provisions restrictive requirements and low monetary limit is inadequate where the intention is to provide adequate incentives to senior employees in order to address the agency problem. The objective of this paper is to evaluate whether sufficient grounds exist, based on the principles of sound tax policy, for the legislature to enact a special tax deduction for share-based payments, that would serve as an adequate incentive to senior employees. The evaluation found that the current tax position infringes upon several principles of sound tax policy and that an intervention by the legislature is required.
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Kaliński, Kamil, Roman Rudnicki, and Katarzyna Wilczyńska. "AGRICULTURAL HOLDINGS AS BENEFICIARIES OF AREA AND OPERATIONAL PAYM ENTS FROM THE EUROPEAN UNION IN POLAND IN THE PERIOD OF 2007-2013." Annals of the Polish Association of Agricultural and Agribusiness Economists XXI, no. 2 (June 3, 2019): 133–43. http://dx.doi.org/10.5604/01.3001.0013.2080.
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The aim of the article was to assess the spatial diversity of payments of European Union assistance programmes implemented in the financial period of 2007-2013, which were directed to farms, as well as the assessment of the structure of these funds. It was shown that as much as PLN 121.2 billion – nearly 25.6% of the total – were distributed to the above-mentioned group of beneficiaries. The analysis was based on amounts of the obtained payments, including their division, as proposed by the authors, into area payments (dependent on the current subsidy rates per 1 ha of agricultural acreage) and operational payments (related to the implementation of specific aid measures within the CAP), with a breakdown into four absorption directions by the established groups of endogenous features of agriculture. A number of indicators and the cartogram method were used. The studies have demonstrated that the structure of these funds is dominated by area payments (77%), which are egalitarian, independent from the implementation of specific modernisation projects, applicable to all agricultural holdings and related to the agricultural acreage in good agricultural condition and the area of crops subject to the relevant payment. Besides the analysis of the spatial diversification of the above-mentioned payments by voivodships and counties, the research was guided towards the assessment of the relation between area and operational payments (Polish average 0.30), assuming that the share of the latter – given the impact of the EU funds – plays a decisive role in the modernisation of agriculture.
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Erasmus, Pierre. "The influence of dividend yield and dividend stability on share returns: Implications for dividend policy formulation." Journal of Economic and Financial Sciences 6, no. 1 (April 30, 2013): 13–32. http://dx.doi.org/10.4102/jef.v6i1.274.
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The relevance of the dividend decision has been a contentious issue in corporate finance research, partly due to contradictory views reported in existing literature. When faced with the dividend decision, management should understand its impact on shareholder value maximisation. This paper investigates the influence of the dividend decision on share returns for a sample of firms listed on the JSE from 1990 to 2010. Firms are allocated to portfolios based on dividend yield and dividend stability, and risk-adjusted abnormal returns for these portfolios are estimated. Results indicate that share returns were influenced not only by dividend payments levels, but also by the stability of these payments over time. The nature of a firm’s dividend decision could therefore have an effect on its share return. Although these results contribute to understanding the dividend characteristics that are relevant to investors, future research should investigate different types of dividend policies in order to assess specific investor preferences.
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Nessa, Michelle L. "Repatriation Tax Costs and U.S. Multinational Companies' Shareholder Payouts." Accounting Review 92, no. 4 (October 1, 2016): 217–41. http://dx.doi.org/10.2308/accr-51633.
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ABSTRACT This paper examines whether and to what extent repatriation tax costs constrain U.S. multinational companies' (MNCs) distributions to shareholders. During the 1987–2004 sample period, I find that repatriation tax costs decrease U.S. MNCs' dividend payments, and the economic magnitude of the effect is substantial. I do not find evidence that repatriation tax costs decrease U.S. MNCs' share repurchases, on average. I find cross-sectional variation in the effect of repatriation tax costs on share repurchases based on U.S. MNCs' opportunities to fund repurchases through external borrowing and to minimize the incremental U.S. cash tax cost of repatriations. I do not observe an association between repatriation tax costs and U.S. MNCs' dividend payments or share repurchases during a more recent time period (2009–2014). This study contributes to our understanding of the impact of the current U.S. worldwide tax system on U.S. MNCs' real decisions and of the determinants of firms' payout policies.
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Varkkey, Biju, Rupa Korde, and Sunny Wadhwaniya. "Changes in the Executive Bonus Payment Patterns in India Between 2008 - 2016: Some Evidences." Compensation & Benefits Review 49, no. 2 (April 2017): 63–86. http://dx.doi.org/10.1177/0886368718757095.
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This article provides a brief overview of the trends in bonus payment to executives in India. Using data from the voluntary web based survey of Paycheck India, which is a part of WageIndicator Foundation, this article analyzes the trends in five types of bonuses, viz., performance, end-of-year, festival, profit-share and others, from 2008 to 2016, across public and private sectors and four types of industries, viz., manufacturing and construction; trade, transport and hospitality; commercial services; and public sector, health care and education. The results suggest that performance bonus is the most popular type of bonus, while profit-share is the least popular. However, from 2008 to 2016, the shares of all types of bonuses in both sectors (Public and Private) and all industries have been declining, and in most of the large industries and firms, bonuses in terms of cash payments are now restricted to fewer executives.
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Sutherland, Jason M., and William B. Borden. "Bundled payments for care improvement initiative – insights from the test pilots of payment reform." Journal of Hospital Administration 4, no. 2 (January 30, 2015): 37. http://dx.doi.org/10.5430/jha.v4n2p37.
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Background: The Medicare Bundled Payments for Care Improvement (BPCI) pilot program aims to reward high-value providers by setting a global payment target for particular episodes of care. The representativeness of BPCI participants will influence the ability of this pilot to inform policy decisions.Methods: We linked the Medicare lists of participants in the risk-bearing portion of BPCI Model 2, encompassing acute and post-acute care, to the American Hospital Association resource file and the 2013 Hospital Value-Based Purchasing quality performance data. We classified episode-initiating hospitals by the number of bundles in which they were participating into “narrow”, “medium” and “comprehensive”. The analysis described the characteristics of hospitals in each of these categories.Results: The 105 hospitals with linkable data were predominantly large, urban, non-profit, teaching hospitals. These hospitals were quite similar to the general population in terms of disproportionate share, Medicare, and Medicaid percentages. Most participants selected a narrow number of bundles, with the majority selecting a single bundle around joint replacement. There were only minor differences in quality between Model 2 participants and non-participants.Conclusions: Informing the decision about whether to scale the BPCI program nationally will require evaluation of the pilot’s performance by participants’ characteristics to understand in what conditions and for which providers the program is most effective.
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De Wet, Johannes, and Mvita Mpinda. "The Impact Of Dividend Payments On Shareholders Wealth: Evidence From The Vector Error Correction Model." International Business & Economics Research Journal (IBER) 12, no. 11 (October 29, 2013): 1451. http://dx.doi.org/10.19030/iber.v12i11.8182.
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To date, a vast body of research has been established on dividend policy. However, little research has been done on the impact of dividend payments on shareholders wealth while considering the short- and long-run effects. This study is based on a sample of 46 companies listed on the Johannesburg Securities Exchange (JSE) for the period 1995 to 2010. The Vector Error Correction Model (VECM) was used to describe the short-run and long-run dynamics or the adjustment of the co-integrated variables toward their equilibrium values. Results indicate that in the long run, dividend yield is positively related to market price per share, while earnings per share do not have a significant impact on the market price per share.
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Vashchekina, I. V. "Application of the international experience of digital transformation in remote bank services." International Trade and Trade Policy, no. 4 (December 26, 2020): 113–27. http://dx.doi.org/10.21686/2410-7395-2020-4-113-127.
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The article considers the experience of digital transformation of banking services in foreign countries from the point of view of its application in Russian practice. The study was conducted by analytical, economic and statistical methods on the basis of legislative regulations and economic reports. New types of operations arising on the basis of rapidly developing information technologies are considered and classified. It is shown that in different countries the pace of launching quick payment systems and other innovative means of customer service, as well as the conditions for their functioning, are determined by the goals and objectives, therefore, users are offered different functionality. The practice of developing mobile banks abroad is heterogeneous. Based on the experience of leading countries in this field, Russian banks independently implement and develop innovative payment technologies. The audience of domestic mobile banks in Russia is growing steadily. The main calculation, as in foreign countries, is done on an active, self-educated, open to creative contact user who is able not only to respond, but also to generate new conditions for interaction. The expansion of international banking cooperation and the standardization of approaches in the field of mobile payments will inevitably lead to the fact that mobile devices, replacing cash and reducing the share of bank cards, will play a leading role in making payments, as they provide a combination of flexibility and accessibility.
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Grochowska, Renata, Aleksandra Pawłowska, and Aldona Skarżyńska. "Searching for more balanced distribution of direct payments among agricultural farms in the CAP post-2020." Agricultural Economics (Zemědělská ekonomika) 67, No. 5 (May 20, 2021): 181–88. http://dx.doi.org/10.17221/417/2020-agricecon.
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The study aimed to examine the changes in income inequalities in Polish farms and the impact of introducing the threshold of direct payments for farms (EUR 60 000) to form these inequalities. The research was based on data from the Farm Accountancy Data Network (FADN) for the years: 2006, 2013 and 2018. In each year, the sample included at least 10 000 observations that represented over 700 000 farms. The results were verified using statistical tests relating to the comparisons of averages and distributions of farm income for two samples and the Gini coefficient. The study noted deepening income inequalities in Polish farms, as evidenced by the increasing value of the Gini coefficient in the subsequent years and the growing share of payments in the formation of these inequalities. Neither for the sample analysed nor the field of observation of farms will introduce the threshold for direct payments per farm of at least EUR 60 000 (including labour costs) change the polarisation of income.
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Pujiharto and Sri Wahyuni. "Potato Trading Based on Structure Conduct Performance (SCP) in the Centre of Vegetable Production at Central Java Indonesia." Research in World Economy 11, no. 1 (March 6, 2020): 171. http://dx.doi.org/10.5430/rwe.v11n1p171.
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This study aims to examine potato trading based on Structure, Conduct, Performance (SCP) in the highland vegetable production centers of Central Java Province. Potato trading in highland vegetable production centers in Central Java province has been analyzed using Structure, Conduct, and Performance (SCP) techniques. The data was collected through a survey and observation. The market structure was analyzed by market share, the Herfindahl-Hirschman Index (HHI) and the Concentration Ratio for Biggest Four (CR4). Analysis of market behavior includes the presence or absence of collusive practices in determining prices, the process of selling and buying, the formation of equilibrium prices, payment systems (cash, credit), and cooperation with other trading institutions. While market performance is analyzed by marketing margins and farmer's share. The samples of potato farmers were determined by the random sampling method and the traders determined by the snowball sampling method. The number of samples used was 82 potato farmers, 45 collecting traders, 10 wholesaling traders, and 14 retailing traders. The results of market structure research on potato trading are oligopsonies. Price behavior at farmers (producer) level is more controlled by collectors who deal directly with farmers. Wholesalers dominate purchases from collectors, the payments are made in cash or paid later. Moreover, the collusive practice between collectors and wholesalers occurs, especially in the provision of capital or credit. Furthermore, the performance of the potato market based on the trading system margin is greatest in pattern 2, while the farmer’s share is greatest in pattern 1 in the potato trading system.
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Rudow, K. "Less favoured area payments – impacts on the environment, a German perspective." Agricultural Economics (Zemědělská ekonomika) 60, No. 6 (June 24, 2014): 260–72. http://dx.doi.org/10.17221/74/2013-agricecon.
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In the European Union, the support of Less Favoured Areas (LFA) has a long tradition as a part of the Common Agricultural Policy (CAP). Above all, it is the objective of the subsidies to maintain the agricultural production in LFAs, but also to consider the environmental aspects in LFAs and its funding schemes. Investigations of the latter are subject of this article. After having discussed the theoretical possibilities to influence environmental impacts by the funding scheme, several analyses are compiled and complemented by own calculations. The research has shown that agricultural practices within Less Favoured Areas are more environmentally friendly than in other areas. Environmentally friendly in this regard means e.g. a lower use of fertilisers and pesticides, but also a higher participation rate in agri-environmental measures. In addition, the crop structures of farms are analysed, e.g. the share of maize and wheat in farms inside and outside the LFAs. While the results presented in this paper relate mainly to Germany, the information on the European level is also taken into consideration. Finally, based on these investigations, recommendations for the revision of the funding programmes following 2013 are given.
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Kožar, M., M. Kempen, W. Britz, and E. Erjavec. "Flattening and redistribution of the CAP direct payments for the EU27 regions." Agricultural Economics (Zemědělská ekonomika) 58, No. 10 (October 23, 2012): 443–53. http://dx.doi.org/10.17221/144/2011-agricecon.
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The paper presents key results regarding a possible reform of the Common Agricultural Policy direct payments, based on a scenario analysis by the CAPRI (Common Agricultural Policy Regionalized Impact) modelling system. Combining aggregate programming models at the NUTS 2 level with a global spatial multi-commodity model, it enables depicting the impacts of different policy and economic scenarios from regional to the global scale. The paper discusses simulated impacts on farm income and agricultural markets from implementing the European flat rate hectare payment corrected for the purchasing power disparities across the Member States while reducing the overall budget outlays for direct payments by 50% and dismantling the remaining coupled support to ruminants. The results are an outcome of a comparative static analysis against a reference scenario which assumes the Health Check policy in 2020. The model results suggest a drop of the agricultural gross value added by 9% at the aggregate EU27 level compared to the reference scenario. Impacts differ between the Member States groups, Member States and regions, depending on the share of premiums in the income from agriculture, specialization and competitiveness of production. The largest reduction is projected for the suckler cow herd, dropping by 6% compared to the reference scenario. The drop is caused by removing the coupled support and affecting mostly the herds in Spain and France.
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Yuniati, Trihastuti, and Iqsyahiro Kresna A. "Secure Electronic Payment Methods for Online Shopping Based on Visual Cryptography." Jurnal RESTI (Rekayasa Sistem dan Teknologi Informasi) 4, no. 2 (April 20, 2020): 319–28. http://dx.doi.org/10.29207/resti.v4i2.1732.
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Phishing and identity theft are common threats of online shopping. Phishing is an attempt to steal personal data from legitimate user. In this paper we propose a secure e-payment method using a credit card based on visual cryptography. This method adopts the existing 3D-Secure technology. Visual cryptography is applied in: user-merchant authentication, user-card provider authentication, user-card issuer authorization. It is applied to captcha image generated by merchant during registration using (2, 2) scheme with 2-subpixel expansion, to a text file containing credit card information sent by merchant to the card provider using (2, 2) scheme with pixel replacement, and to quick response code containing one-time-password that is used to authorize the payment transaction using (2, 2) scheme with 4-subpixel expansion. The test results show that out of 100 trials, all of them give 100% true positive. This indicates that the method is able to prevent phishing and identity theft, in sense of authentication, authorization, confidentiality, and integrity are gained. Phishing can be prevented because only legitimate participant who has an image share. Identity theft can be prevented because credit card details are not stored in the merchant’s database. Authorization is more guaranteed because only authenticated user can authorize the payments.
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ŽGAJNAR, Jaka, Luka JUVANČIČ, Stane KAVČIČ, and Emil ERJAVEC. "CAP post 2022 scenarios and income impacts – a case analysis for selected typical farms in Slovenia." Acta agriculturae Slovenica 117, no. 2 (July 14, 2021): 1. http://dx.doi.org/10.14720/aas.2021.117.2.2116.
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Assessment based on representative farms is an established approach in the modern assessment of the effects of changes in agricultural policy. In line with previous CAP reforms, we can expect income redistribution impacts also with the implementation of the legislative and financial framework of the CAP for the next period. This paper discusses a scenario analysis using the farm model. The model is based on linear programming, which enables to address various technological challenges at farm level. We formed the scenarios for the analysis following the example of the scenarios contained in the impact assessment that the European Commission prepared for the CAP after 2020. The analysis involves selected farm types from selected sectors. The results suggest that the expected reduction in the envelope will generally lead to lower farm-level revenues from CAP direct payments. Consequently, economic performance will deteriorate, what is likely to be amplified in some sectors by the abolition of historical payments. The range of consequences at farm level will likely be considerable, especially for sectors and production types with a high share of CAP payments in the structure of total farm income. In certain sectors, however, there is even an improvement regarding the current situation.
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Hontar, Daria, Nataliya Opeshko, and Svitlana Kolodizieva. "Forecasting the development of leasing market (on the example of Ukraine)." Problems and Perspectives in Management 14, no. 4 (December 23, 2016): 264–72. http://dx.doi.org/10.21511/ppm.14(4-1).2016.16.
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The purpose of the study consists in the investigation of the leasing market and determining the prospects of its development in Ukraine, which will make possible for lessors to justify the choice of their strategies. There were forecasted values of the analyzed indicators of leasing market for the following three periods: the third quarter of 2016, fourth quarter of 2016, first quarter of 2017. It was proposed to calculate the integral development index of leasing services in Ukraine based on the amount of leasing companies in Ukraine, the amount of financial leasing contracts, the share of long-term lease agreements, the value of financial leasing contracts, the proportion of borrowed funds in the structure of leasing transactions financing, the share reward the lessor for the leased property in the structure of the lease payments, in the amount of leasing companies in Ukraine, the amount of financial leasing contracts, the share of long-term lease agreements, the value of financial leasing contracts, the proportion of borrowed funds in the structure of leasing transactions financing, the share reward the lessor for the leased property in the structure of the lease payments. The authors defined the growth of Ukrainian leasing market in the first quarter of 2017. The proposed integral development index is applicable both on regional and international level. The results of study can be used for substantiation of the choice of lessors’ strategies by developing alternative strategic decisions, the optimal use of which should lead to a further growth of the leasing market. Keywords: leasing, leasing companies, methods of multivariate statistical analysis, forecasting, market of leasing services. JEL Classification: C53, G17, G21
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Manchikanti, Laxmaiah. "Issues in Health Care: Interventional Pain Management at the Crossroads." Pain Physician 2;10, no. 3;2 (March 14, 2007): 261–84. http://dx.doi.org/10.36076/ppj.2007/10/261.
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Emerging strategies in health care are extremely important for interventional pain physicians, as well as with the payors in various categories. While most Americans, including the US Congress and Administration, are looking for ways to provide affordable health care, the process of transformation and emerging health care strategies are troubling for physicians in general, and interventional pain physicians in particular. With the new Congress, only new issues rather than absolute solutions seem to emerge. Interventional pain physicians will continue to face the very same issues in the coming years that they have faced in previous years including increasing national health care spending, physician payment reform, ambulatory surgery center reform, and pay for performance. The national health expenditure data continue to extend the spending pattern that has characterized the 21st century, with US health spending continuing to outpace inflation and accounting for a growing share of the national economy. Health care spending in 2005 was $2.0 trillion or $6,697 per person and represented 16% of the gross domestic product. In 2005, Medicare spending reached $342 billion, while Medicaid spending was $315 billion. Physician and clinical services occupied approximately 21% of all US health care spending in 2005, reaching $421.2 billion. Overall, health spending in the US is expected to double to $4.1 trillion by 2016, then consuming 20% of the nation’s gross domestic product, up from the current 16%. It is predicted that by 2016 the government will be paying 48.7% of the nation’s health care bill, up from 38% in 1970 and 40% in 1990. The Medicare Physician Payment system based on the Sustainable Growth Rate (SGR) formula continues to be a major issue for physicians. The Congressional Budget Office has projected budget implications of change in the SGR mechanism, with consideration for allowing payment rates to increase by the amount of medical inflation, costing Medicare an estimated $218 billion from 2007 to 2016. Changes in the physician fee schedule in 2006 using the bottom-up methodology have resulted in significant cuts for interventional pain physicians performing procedures in an office setting. Medicaid physician payments and ambulatory surgery center payments for interventional techniques are proposed to be reduced substantially by Medicare and Medicaid, while hospital payments remain at stable levels with increases. Key words: Interventional pain management, physician payment reform, national health spending, sustainable growth rate formula, ambulatory surgery center reform, pay for performance
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Harumová, Anna. "Model H application to determine synergic effects on merger and acquisition." SHS Web of Conferences 83 (2020): 01021. http://dx.doi.org/10.1051/shsconf/20208301021.
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Synergistic effects arise as effects of joint action based on mergers or acquisitions. Bundling is a common part of the growth strategy. A merger may acquire forms of merger or merger. Acquisition represents the acquisition of the ownership and management value of one company over another. Theory distinguishes in this case from property acquisitions in which the acquisition of the company's assets and capital acquisitions occurs, in which the acquisition of a decisive share in the voting rights of the company is obtained. Reasons for merger and acquisition are to gain more market share, restructure entities, improve balance of payments, and so on. The success of the merger and the acquisition confirms the emergence of a synergy effect. In determining the value of synergies in this article was used newly created Model H, which is based on a valuation of the business enterprise.
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Guo, Jie, and Harry Bouwman. "An ecosystem view on third party mobile payment providers: a case study of Alipay wallet." info 18, no. 5 (August 8, 2016): 56–78. http://dx.doi.org/10.1108/info-01-2016-0003.
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Purpose To understand why the penetration of handset-based mobile payment in most countries is still low has been an important research topic for the last 15 years, and it has been analyzed from different perspectives. However, the analysis of a single aspect cannot provide a sophisticated answer to the complicated underlying question. The purpose of this paper is to understand how a relatively successful m-payment ecosystem is created and sustained through the coopetition of various actors. Design/methodology/approach To that end, the authors analyze the case of Alipay wallet, the m-payment service provider with the largest market share in China, and focus on understanding the motivations and subsequent actions of the organizations cooperating in the Alipay wallet core ecosystem. Findings The results show that actors with heterogeneous and complementary resources can forge sustainable collaboration. Within an ecosystem, although always constrained by resources and capabilities, the actions that the core actors take and the resulting power imbalances are dynamically changing, reflecting actors’ aim of reducing uncertainty. Research limitations/implications The main limitation of this case is that it was conducted in a Chinese context, which has specific features that may not apply to other cases. In addition, this study is based on a single case study in a single country, without comparing the results to any other cases or countries. Therefore, some modifications may have to be made when applying the framework and generalizing the results. Practical implications With regards to the practical perspective, the Alipay case may serve as an example that other providers follow, taking similar actions to increase the dependency of others and reduce their own dependency on others. It is helpful to take a keystone strategy to create value within the ecosystem and share this value with other participants. Moreover, Alipay acts as the platform provider, in addition to managing value creation within the ecosystem and sharing that value with the other participants. Alipay focuses on the business and strategic needs of the core actors, without threatening their main business, for example, Alipay focuses on micro-payments, which does not pose a direct competition to banks, who mainly rely on macro-payments to generate profit. Micro-payments are often related to high transaction costs for banks. In addition, although it is difficult to define the boundaries of actors in the ecosystem, the core business of every actor is the key competitive or even survival condition. This notion should be taken into consideration by actors whose actions affect the business of other ecosystem partners. For instance, Alipay will not aim to become a bank, as they know that if they do so, they cannot connect any other bank to their platform. In other words, the scope and boundary of the actors are clearly identified so that the core business will not be threatened. Sords, we can learn from Alipay that it pays off to focus on one area, and not to let your competitors challenge you. Originality/value The authors proposed the StReS framework for analyzing a business ecosystem by combining resource-based review, resource dependency theories and network analysis for investigating the motivations of the organizations cooperating in the core ecosystem and the actions they have taken to reduce dependency and uncertainty.
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Wesson, N., B. W. Bruwer, and W. D. Hamman. "Share repurchase and dividend payout behaviour: The South African experience." South African Journal of Business Management 46, no. 3 (September 30, 2015): 43–54. http://dx.doi.org/10.4102/sajbm.v46i3.100.
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Share repurchases, rather than dividend payments, are increasingly becoming the globally favoured payout method. This has prompted a renewed interest in the field, and raises questions about the actual motivation for share repurchases and whether companies are now repurchasing shares in preference to investing in future growth. This study set out to ascertain whether South African company payout behaviour mirrors global company behaviour. Comprehensive data on share repurchases are, however, not compiled by South African financial data sources or by the Johannesburg Stock Exchange Ltd. In preparation for this study, the authors thus compiled the first comprehensive share repurchase database for companies in selected JSE-listed sectors for the first 11 years (i.e. 1999 to 2009) since share repurchases were first allowed in this country.Share repurchases were found to be a popular payout method, especially in the more recent periods covered in the study. Payout value was dominated by a few companies paying dividends every year and regularly repurchasing shares. Aspects unique to the South African regulatory environment, however, resulted in the South African share repurchase experience not fully mirroring current global practice. The main constraint in the South African share repurchase environment is that comprehensive, actual-time-based share repurchase data are not available. Recommendations are made on how to align the South African regulatory environment with global best practice. Regulatory changes, as well as continued research in the field, will equip stakeholders to make informed decisions.
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Shevchenko, A. V. "Statistical Method for Assessing the Cost-effectiveness of the Property Insurance Program." Issues of Risk Analysis 17, no. 5 (October 30, 2020): 72–79. http://dx.doi.org/10.32686/1812-5220-2020-17-5-72-79.
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The property insurance program developed by the insured determines the main requirements to the conditions, features of the conclusion, execution and termination of the concluded property insurance contracts. When it is implemented for a number of years, when there is a periodic renewal of insurance contracts on standard conditions, the insured has the need to assess the economic effectiveness of such insurance protection, preferably using quantitative indicators. Existing methods of estimating the cost-effectiveness of property insurance programs do not sufficiently take into account the stochastic nature of the insurance process and, in particular, that the resulting losses are subject to extreme type distribution laws studied within the framework of the asymptotic theory of extreme values probabilities. Therefore, for example, it is difficult to adequately assess the economic effectiveness of the property insurance program in a rather frequent situation where the total costs of the insured for paying insurance premiums exceed the total insurance compensation. The proposed statistical method of estimating the economic effectiveness of the property insurance program is based on extreme type distribution functions determined by statistical data, characterizing the claimed losses and insurance compensation paid. The cost effectiveness assessment is carried out using the cost-effectiveness indicator of the property insurance program, which is calculated according to two parameters: the expected share of insurance payments (insurance indemnities) and the premium efficiency coefficient. The expected share of insurance payments is determined by the ratio of mathematical expectations of distribution functions, which characterize the claimed losses and insurance compensation paid. The premium efficiency ratio is the ratio of the gross premium total for the property insurance program, calculated using the function of distributing the claimed losses, and the total amount of premiums paid for the entire period of the property insurance program. Adding up the values of the expected share of insurance payments (insurance indemnities) and the premium efficiency factor taking into account their weights, the value of the economic efficiency indicator of the property insurance program is obtained. The formation of a conclusion on the economic effectiveness of the property insurance program is carried out on the basis of the value of the economic efficiency indicator of the property insurance program according to the proposed scale.
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Paunović, Sanja, and Rajko Kosanović. "Further milestones in the economic development of south-eastern Europe." SEER 22, no. 1 (2019): 33–52. http://dx.doi.org/10.5771/1435-2869-2019-1-33.
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This article updates the authors’ previous analysis of the economic position facing western Balkans countries. It analyses development between 2008 and 2018 in five countries from the region - Serbia; Bosnia and Herzegovina; Montenegro; North Macedonia; and Albania - and contrasts this with the three newest EU member states - Bulgaria; Romania; and Croatia. Its argumentation is based on the following parameters: GDP growth; GDP per capita; GDP at purchasing power parity; the share of investment in GDP; average monthly net wages; average monthly gross wages; inflation; the share of foreign and public debt share as a percentage of GDP; and balance of payments. In 2018, economic growth in the western Balkans reached 3.8 per cent, supported by increased public spending and, in Albania and North Macedonia, also by a rise in net exports. According to World Bank projections, western Balkans economies are projected to continue to expand in 2019-20, but this stable outlook is vulnerable and subject to risks, including not least the migration of well-educated and highly-skilled young people.
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Dima, Cindy Citya. "Potensi Wisata Kuliner di Rest Area dengan Strategi Analisis Menu di Kukm Rest Area 379A, 389B, dan 391A." Media Wisata 18, no. 2 (June 5, 2021): 223–30. http://dx.doi.org/10.36276/mws.v18i2.102.
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The role of academics is urgently needed in strengthening human resources for owners and employees who run businesses and provide information on online sales and take away as well as drive-thru which use cashless payments as an alternative to increasing sales turnover in the midst of the Covid 19 Pandemic situation. The method used is qualitative or descriptive. with a phenomenological approach with data triangulation (method: in-depth interviews and observations at 30 tenant in the three rest areas, between researchers: culinary and tourism management, data sources: documentation and other document references). The results obtained are that the potential for culinary tourism in the Rest Area is a change in the lifestyle of tourists to find regional specialities in a rest area in addition to supporting facilities in the rest area that create a market share rest area, structured financial administration based on a menu management approach, developing delicious, attractive, and hygienic product variants and increasing the mastery of information technology for product marketing that is integrated with non-cash payments
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Fitriani, Renita, and Muhammad Tajuddin. "Desain Sistem Informasi Sekolah Berbasis Android." Jurnal Matrik 16, no. 1 (July 26, 2017): 12. http://dx.doi.org/10.30812/matrik.v16i1.19.
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Information technology today has grown rapidly, not least in Indonesia. almost all large and medium enterprises to apply information technology to help oprasi business. The use of thistechnology covers virtually all ages, ranging from young children to adults especially Smart phone. Smart phone is a phone with capabilities beyond computing and connectivity. Smat phonean Android-based smart phone that dominate the world's smart phone market, making the Android-based applications easier when compared to other operating systems. Likewise, the implementation of education, especially Senior High School (SMA). SMAN XXX require the system to help the school and students that there SMAN XXX. Where the application is built withthe programming language PHP (Personal Home Page), Database MySQL, XAMPP, Web Server and its utlity software using android studio. System development methodology that I use is the Waterfall methodology. This system generates data information teacher, student data, employee data, and the data on tuition payments. This application is also in lengakapi with features share the announcement, in which not only the admin can share information or send information, but students, teachers, and employees can also send or transmit information through features share the announcement, which will be received the user a notification announcement, extracurricular andSPP notifications and other announcements.
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Ribeiro, Rafael Saulo Marques, John S. L. McCombie, and Gilberto Tadeu Lima. "A reconciliation proposal of demand-driven growth models in open economies." Journal of Economic Studies 44, no. 2 (May 8, 2017): 226–44. http://dx.doi.org/10.1108/jes-12-2015-0241.
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Purpose The purpose of this paper is to contribute to the literature on demand-driven Keynesian growth in open economies by developing a formal model that combines Dixon and Thirlwall’s (1975) export-led growth model and Thirlwall’s (1979) balance-of-payments constrained growth model into a more general specification. Then, based on the model developed in this paper, the authors analyse more broadly some important issues concerning the net impact of currency depreciation on the short-run growth. Design/methodology/approach The authors build upon Dixon and Thirlwall’s (1975) export-led growth model and Thirlwall’s (1979) balance-of-payments constrained growth model in order to develop the theoretical framework. The authors also run numerical simulations to illustrate the net impact of devaluation on the short-run growth rate in different scenarios. Findings The authors demonstrate that the net impact of currency devaluation on growth can go either way, depending on some structural conditions such as the average share of imported intermediate inputs in prime costs of domestic firms and the institutional capacity of trade unions to set nominal wages through the bargaining process. The model also shows that the effectiveness of a competitive real exchange rate to promote growth is higher in countries where the share of labour in domestic income is also higher. Research limitations/implications This paper provides a coherent formal starting-point for further theoretical developments on the interrelatedness between currency devaluation, income distribution and growth. These findings provide empirically testable hypothesis for future research. Originality/value The present study proposes an alternative formal solution for the theoretical problem of imposing a balance-of-payments constraint on the process of cumulative causation often incorporated in Kaldorian growth models. In terms of policy, the framework sheds further light on the relevance of income distribution and the labour market institutional framework for the dynamics of the exchange rate pass-through mechanism and allows us to map out related conditions under which currency devaluation can promote growth.
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Humphries, Jane, and Jacob Weisdorf. "Unreal Wages? Real Income and Economic Growth in England, 1260–1850." Economic Journal 129, no. 623 (May 16, 2019): 2867–87. http://dx.doi.org/10.1093/ej/uez017.
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Abstract Estimates of historical workers’ annual incomes suffer from the fundamental problem that they are inferred from day wage rates without knowing how many days of work day-labourers undertook per year. We circumvent the problem by building an income series based on the payments made to workers employed by the year rather than by the day. Our data suggest that earlier annual income estimates based on day wages overestimate medieval labour incomes but underestimate labour incomes during the Industrial Revolution. Our revised estimates indicate that modern economic growth began more than two centuries earlier than commonly thought and was driven by an ‘Industrious Revolution’. They also suggest that the current global downturn in labour's share is not exceptional but fits within the range of historical fluctuations.
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Hartono, Jogiyanto, and Dewi Ratnaningsih. "A MECHANISM AND DETERMINANTS OF AN AGENCY-COST EXPLANATION FOR DIVIDEND PAYMENTS." Gadjah Mada International Journal of Business 5, no. 2 (June 12, 2003): 145. http://dx.doi.org/10.22146/gamaijb.5404.
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This study explains the dividend puzzle using the agency-cost frame work suggested by Easterbrook (1984). Easterbrook hypothesized that shareholders in firms, who increase cash dividend payout and ‘simultaneously' raise debts to finance their investments are likely to be wealthier than those in firms who only increase their cash dividend payout. He provided the mechanism that shareholders use the dividend payments to force managers to go to the capital markets to raise funds. Therefore, he argued that dividend policy influences the financing policy. A system of simultaneous equation using three-stage generalized least square method is used to test the hypotheses. Among the variables to proxy the investment opportunity set, market-to-book ratio, market-to-book assets ratio and accounting earnings-per-share-to-price ratio are the best proxies. Attempt is made to obtain better proxies for the investment opportunity set using an instrument variable method. The system is robust to alternate investment opportunity variables as well as to the instrumental variables. The findings are as follows. For the firms that increase cash dividend payout and raise debt simultaneously, (a) dividend policy is not a shareholders' mechanism, but a manager's accounting-based decision with accounting earnings and retained earnings as the major determinants, (b) dividend policy influences financing policy, but not the other way around, (c) increasing dividend payment decreases shareholders' wealth, but increasing debt subsequently increases shareholders' wealth with a net effect positive to shareholders' wealth, and (d) dividend policy is independent from investment policy.
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Gostkowska-Drzewicka, Magdalena, and Ewa Majerowska. "Determinants of Corporate Dividend Policy in Polish Companies Listed on WSE." e-Finanse 15, no. 3 (September 1, 2019): 47–55. http://dx.doi.org/10.2478/fiqf-2019-0019.
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AbstractThe purpose of this paper is to identify the factors influencing the level of dividend payments in the companies listed on the Warsaw Stock Exchange in 1998-2017 as well as to provide empirical evidence for their significance, using a panel data approach. The object of research comprised the companies listed on WSE, as of February 01, 2019. The subject of the analysis are the dividends paid by the companies and the factors potentially influencing the decisions regarding profit distribution. The models estimated for the panel data, based on the theory, allowed selection of the best model, which is the random-effects model. Moreover, these models allowed identification of the factors determining the changes in the level of dividend per share. The best model was the random-effects model. This model allowed identification of the factors impacting the changes in the level of dividend per share, that is, the value of the company’s total assets and the history of the company’s operation on the stock exchange market. All structural parameters (except the intercept) were positive. It means that growth of each of these variables causes an increase in the dividend per share.
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Vasileva, Tatyana Yu. "FEATURES OF INDUSTRY-SPECIFIC TAXATION IN THE CHUVASH REPUBLIC." Oeconomia et Jus, no. 4 (December 29, 2020): 7–14. http://dx.doi.org/10.47026/2499-9636-2020-4-7-14.
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The question of balanced redistribution of tax revenues generated in the territory of a subject of the Russian Federation is becoming more urgent. Their value depends largely on the tax burden on the regional economy, which in turn is determined not only by the system of taxes and fees currently in force, but by the sectoral structure of the economy as well. It is against this background that the peculiarities of sectoral taxation are studied on the example of such a subsidized subject of the Russian Federation as the Chuvash Republic, which is the purpose of the study. Such research methods as analytical, comparative methods of study, the grouping method, graphic images are applied. The dynamics and structure of tax revenues and gross regional product based on types of economic activity are examined and compared. It is revealed that the first place in terms of the share in the gross regional product in the Chuvash Republic is taken by manufacturing, the second place falls on trade, the third – to agriculture. At the same time in 2018–2019, manufacturing enterprises provided 47% of all tax payments of the Chuvash Republic, the second most important was trade activity (12.7% of all payments in 2019), construction accounted for 7.3% of all tax payments. Due to the fact that the tax burden on the regional economy is a criterion for assessing the impact of taxation on the socio-economic development of the region taking into account the regional tax policy and its sectoral structure, the authors present calculation of the level of actual tax burden as the ratio of mobilized tax payments to gross regional product by major types of economic activities in the Chuvash Republic. As the calculations showed, activities such as manufacturing, mining and construction bear a significant tax burden. Agriculture provided only 0.4% of received tax payments in general for Chuvashia for all activities and carries the lowest tax burden due to the peculiarities of taxation in this industry. Thus, the tax burden is extremely unevenly distributed by the types of economic activity.
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Bichler, Martin, Vladimir Fux, and Jacob K. Goeree. "Designing combinatorial exchanges for the reallocation of resource rights." Proceedings of the National Academy of Sciences 116, no. 3 (December 31, 2018): 786–91. http://dx.doi.org/10.1073/pnas.1802123116.
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We describe the design and implementation of a combinatorial exchange for trading catch shares in New South Wales, Australia. The exchange ended a decades-long political debate by providing a market-based response to a major policy problem faced by fisheries worldwide: the reallocation of catch shares in cap-and-trade programs designed to prevent overfishing. The exchange was conducted over the Internet to lower participation costs and allowed for all-or-nothing orders to avoid fragmented share portfolios. A subsidy was distributed endogenously to facilitate the transfer of shares from inactive to active fishers. Finally, prices were linear and anonymous to ensure that sellers of identical packages received the same payments. These features were crucial to mitigate economic distortions from introducing catch shares and to gain broad acceptance of the program. However, they led to computationally challenging allocation and pricing problems. The exchange operated from May to July 2017 and effectively reallocated shares from inactive fishers to those who needed them most: 86% of active fishers’ bids were matched and their share deficits were reduced by 95% in high-priority share classes. Similar reallocation problems arise in fisheries with catch-share systems worldwide as well as in other cap-and-trade systems for resource rights, e.g., water and pollution rights. The implemented exchange illustrates how computational optimization and market design can provide policy tools, able to solve complex policy problems considered intractable only a few years ago.
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Szabó, L., and Zsarnóczai JS. "Economic conditions of Hungarian agricultural producers in 1990s." Agricultural Economics (Zemědělská ekonomika) 50, No. 6 (February 24, 2012): 249–54. http://dx.doi.org/10.17221/5198-agricecon.
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The main aims of this study are to describe how much the economic role of agriculture decreased, and this decrease comes mainly from some economic difficulties, for example weak income position of producers based on weak capital accumulation. So agricultural producers need financial supports to improve their production and favourable credit conditions. In 1990s during the last decade, the role of agriculture in the national economy decreased, which contributed to its decreasing share in GDP and real value of agricultural GDP. In 2001, in spite of the fact that the plant production considerably increased and the animal husbandry stagnated, the whole agricultural production volume was by 20 percent under its level of 1989. Finally by the end of 2001, the share of agriculture declined to 4 percent of GDP and together with food industry, their share was about 7 percent. The agricultural scissors increased considerably, namely from 126.5 percent in 1992 to 138.4 percent in 2001.The income conditions made a significant influence on the capacity of the agricultural sector in fields of investments and accumulation. The main problem was the decline of real value of investments. For example the real value of investments in 2001 had not implemented half of investments realised in 1989. This situation showed the low level of technological and technical development in the agricultural sector during a longer period, than a decade. It was important to increase different kinds of supports for agricultural producers, for example: export subsidies, interests of credits, supports for establishing new farmland structure. The share of supports for agricultural production and food industry was 12–14 percent of the two sectors’ GDP in 1990s. The development of the main factors of agricultural incomes was determined by index calculations based on the data of the APEH (Hungarian Tax and Financial Supervising Office) and EAA (Economic Accounts for Agriculture). The supports are needed, which are as follows: based on the APEH data, the profit before tax of 23 billion HUF in 1997 decreased to the loss-level of 8 billion HUF by the end of 1990s. The main aim for agricultural producers was to increase their capital accumulation to implement improvement of production in order to be competitive on the world and domestic markets. There is a difficulty that at the end of 1990s, only about 30 percent of the supports was directly provided for agricultural producers. In Hungary, without taxes and other different deprivals, the current value of production supports was over the level of incomes obtained in agricultural sector, but according to the calculation methods of the OECD, the value of PSE (PSE= Producer Support Estimate) index was at a very low level and it had a decreasing tendency, which could not ensure enough income for agricultural producers in Hungary. So the development of agricultural production cannot be realised additionally to the unfavourable background conditions for the sector. Comparing the support structure experienced in the OECD with that in Hungary, it can be declared, that within the PSE (Producer Support Estimate) during 1997–2000, the MPS (Market Price Support) declined, similarly it was in Hungary. In the OECD, the 8–9 percent share of payments based on input use has remained at same level within the PSE. The subsidy based on input use in Hungary was a main element within the overall subsidy system, and its proportion within the producer subsidy increased from 9 percent to 27 percent during the same period. The payment based on the regulation on input use (environment friendly production) also decreased and shared 2 percent within producer subsidies. In the OECD, payments based on farming income totalled only 1 percent of the total producer subsidies, as well as it was experienced in Hungary. Hungarian market price subsidies by products reveal that milk, eggs and poultry enjoyed a high Market Price Support. On the other hand, Market Price Support to beef cattle remained low.
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Tiurina, M. M. "Tax Burden in the Management of Fixed Assets of Transport Enterprises in Ukraine." Business Inform 10, no. 513 (2020): 339–48. http://dx.doi.org/10.32983/2222-4459-2020-10-339-348.
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The purpose of the article is to analyze the structure and dynamics of the tax burden in the management system of fixed assets in transport enterprises based on a study of macroeconomic indicators and information provided by the State Tax Service of Ukraine and the State Statistics Service of Ukraine. Disparities in the tax burden, a significant increase in the amount of taxes paid are identified; their structure and distribution between periods and modes of transport are calculated. A significant increase in tax pressure on transport companies has been determined for all indicators. The amount of taxes paid increased more than two and a half times in 2015–2019, including the increase by 23% in 2019. The largest part of tax payments is occupied by value added tax and taxes and fees on personal income (a total of 47% of all tax payments), income tax, property tax, single tax, rent for transportation and use of subsoil, special use of water, environmental and excise taxes, fees for parking spaces for vehicles. A significant share is made up of other revenues related to the specifics of the activities of transport companies, in particular, the State form of ownership. The share of total taxes in net sales revenue at transport enterprises reaches 12.1%, the proportion of income tax in the book value of fixed assets increased to 1.1%. The unit value of fixed assets generates 12% of tax revenues. Given the capital intensity of the transport industry, the significant level of depreciation of fixed assets, insufficient use of depreciation as a tax shield and significant tax pressure on transport companies, it is important to find ways to improve tax planning, which should be considered in the fixed assets management system. The tax policy of the State should be aimed at supporting transport companies in the renewal and modernization of rolling stock and transport infrastructure.
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Pallvi, Ms, and Dr Neelam Jain. "Difficulties Of Convergence With Ifrs For Information Technology Sector." Think India 22, no. 3 (September 19, 2019): 219–32. http://dx.doi.org/10.26643/think-india.v22i3.8152.
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India is a now a country to adapt the IFRS with convergence. The study is targeted to find the difficulties in convergence with IFRS for technology sector. The perceptions of chartered accountants are examined to check the difficulty level. The paper focuses on financial reporting problems faced in implementing the IFRS by administering a structured questionnaire to chartered accountants working in information technology sector. The study also examines the affects of individual independent variables like age, gender and experience on the difficult areas. The result of the study shows the most difficult areas depicted by the chartered accountants are joint ventures, business combinations, share based payments, acquisition accounting for deferred taxes, segment reporting and hedge accounting mainly. More insights are needed in the resulting areas to bring more proficiency in convergence with IFRS.
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Ziętara, Wojciech. "CONDITION AND AREAS OF DEVELOPMENT OF FARMS WITH SLAUGHTER CATTLE." Annals of the Polish Association of Agricultural and Agribusiness Economists XX, no. 1 (April 4, 2018): 167–73. http://dx.doi.org/10.5604/01.3001.0011.7246.
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The goal of the study was to assess the effectiveness and competitiveness of farms breeding slaughter cattle in Poland and in other selected countries. The study covered farms from Poland, Austria, Germany, the Netherlands and France. The selection of countries was deliberate. The research materials are based on data from farms covered by the monitoring of the Polish and European FADN. The index and comparative method was used in the assessment of the surveyed farms. An ability to compete was demonstrated by medium-sized Polish farms keeping over 50 livestock units of cattle per one holding and using 55 hectares of utilised agricultural area (UAA) and very large German farms keeping 480 livestock units of cattle and using 417 ha. Payments were the main source of farm income. Their share in the farm income was: 83% (Polish) and 166% (German) respectively.
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Hakovirta, Mia, and Guðný Björk Eydal. "Shared Care and Child Maintenance Policies in Nordic Countries." International Journal of Law, Policy and the Family 34, no. 1 (April 1, 2020): 43–59. http://dx.doi.org/10.1093/lawfam/ebz016.
Full textAbstract:
Abstract The Nordic welfare model is referred to as the dual earner/dual carer model, where the explicit policy goal is to promote the equal sharing of the responsibility of care for children and paid work among men and women. However, how does the dual earner/dual carer model apply to parents who do not live together but who share care, ie, both parents spending substantial time caring for and living with their child? In this article, we compare child maintenance policies in the five Nordic countries – Denmark, Finland, Iceland, Norway, and Sweden – as a means of interrogating how dual earner/carer ideals and realities play out for parents who share care but do not live together. The article makes a unique contribution to the knowledge of how the ideology and practice of shared care is implemented across Nordic countries. Based on vignette data collected in 2017, we show that despite an emphasis on the dual earner/dual carer model, in most cases, Finland and Iceland still refer to a male breadwinner model in their maintenance policies and do not recognise shared care arrangements as matters needing particular policy consideration. Sweden, Norway, and Denmark, on the other hand, recognise shared care in their laws and substantially reduce child maintenance payments in cases of shared care.
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Grujić, Biljana, Marijana Joksimović, and Biljana Stojanović. "Export of Agricultural and Food Products of Serbia." International Journal of Sustainable Economies Management 8, no. 3 (July 2019): 1–17. http://dx.doi.org/10.4018/ijsem.2019070101.
Full textAbstract:
Agricultural production is supported by the food industry allowing the placement of agricultural products with a higher processing phase achieve higher value of surplus of balance payments in this activity. The work structure can be analyzed in two parts. The first part considers the key specifics and problems of financing agriculture and food industry of Serbia (low contribution of agriculture in the creation of gross domestic product - GDP, small allocations for the agrarian budget, unfavorable agrarian loans with commercial banks, etc.). The second part of the article presents the structure of exports of agriculture and food industry of Serbia from 2011 to 2016. In the six-year period, cereals and cereal-based products, as well as fruits and vegetables, dominate the country's total exports. The average share of cereal exports in total exports of the country was around 5.5%, and fruit and vegetables about 5.2%.