Littérature scientifique sur le sujet « Order of payments »
Créez une référence correcte selon les styles APA, MLA, Chicago, Harvard et plusieurs autres
Consultez les listes thématiques d’articles de revues, de livres, de thèses, de rapports de conférences et d’autres sources académiques sur le sujet « Order of payments ».
À côté de chaque source dans la liste de références il y a un bouton « Ajouter à la bibliographie ». Cliquez sur ce bouton, et nous générerons automatiquement la référence bibliographique pour la source choisie selon votre style de citation préféré : APA, MLA, Harvard, Vancouver, Chicago, etc.
Vous pouvez aussi télécharger le texte intégral de la publication scolaire au format pdf et consulter son résumé en ligne lorsque ces informations sont inclues dans les métadonnées.
Articles de revues sur le sujet "Order of payments":
1
Vavilova, Ekaterina. « On some peculiarities and problems of legal regulation of payments without a bank account ». Право и политика, no 4 (avril 2020) : 34–41. http://dx.doi.org/10.7256/2454-0706.2020.4.32263.
Résumé :
Due to the extensive changes introduced into the Civil Code of the Russian Federation in 2017, which affected the area of electronic payments, it is relevant to examine the problem and peculiarities of legal regulation of their separate type – payments without a bank account. The subject of this research is legislation of the Russian Federation, case law and doctrine in the area of establishment and development of legal regulation of payments on behalf of private entities without opening a bank account. The object of this research is the public relations emerging in the sphere of legal regulation of payments by payment orders. Analysis is conducted on correlation between payment orders and payments without opening a bank account. The article also examines the grounds for refusal by credit institutions to accept a payment order. The conclusion is made on the existence of discrepancies in understanding of particular grounds for refusal by credit institution to accept payer’s order on transferring funds to a recipient. The formulated conclusions are supported by the law enforcement practice that does not contain the exhaustive list of reasons for refusal. Therefore, the article offers an original interpretation of the Paragraph 2 of Section 2 of the Article 864 of the Civil Code of the Russian Federation stipulating the reasons for refusal to accept payment order for execution.
2
Pykhtin, S. V. « Payment by QR-Code as a Cashless Settlement Method ». Courier of Kutafin Moscow State Law University (MSAL)), no 1 (24 mars 2023) : 104–10. http://dx.doi.org/10.17803/2311-5998.2023.101.1.104-110.
Résumé :
After Apple suspended the use of the Apple Pay application for bank cards of international payment systems Visa and Mastercard for residents of Russia in March 2022 and Google (Google Pay) and Samsung (Samsung Pay) followed suit, settlements by QR-codes became a real alternative for making payments using smartphones. The article discusses the technical and legal aspects of making payments using QR-codes. The author showed, that payment using a QR-code is not a form of non-cash payments. By its legal nature, a QR-code is a machine-readable form of submitting a payment order to pay a certain amount of funds by the payer to their recipient, using the recipient’s details, «encrypted» in this code. Therefore, payment by QR-code is carried out as part of payments by payment orders.
3
Grzelczak, Marlena, et Radosław Pastusiak. « Cashless Payments and Economic Growth in Selected European Countries ». Annales Universitatis Mariae Curie-Skłodowska, sectio H – Oeconomia 54, no 3 (1 décembre 2020) : 33. http://dx.doi.org/10.17951/h.2020.54.3.33-46.
Résumé :
<p>Purpose of the article: The aim of the paper was to show connections between the instruments of cashless payments and economic growth. The goal was to find the answers to the following research questions: What is the current share of payments with the use of particular forms of cashless payments in total payments?; What forms of cashless payments are connected with economic growth measured by real GDP per capita in the group of countries of Central and Eastern Europe and Western Europe?; What is the relation between the value of cashless payments and economic growth measured by real GDP per capita in the group of countries of Central and Eastern Europe and Western Europe?</p><p>Research methods: Spearman’s rank correlation.</p><p>Research results: The authors have found that the highest share in terms of the number of payments in total payments in the countries of Central and Eastern Europe constituted payments with the use of payment cards, then, the payments with the use of a transfer order. Whereas, in the countries of Western Europe, apart from the fact that high percentage of payments in total constituted payments with the use of payment cards and transfer orders, more and more payments are made with the use of the instruments of e-money. Examining mutual relationships, information about correlational connections that occur between economic growth measured by GDP per capita and value of payments with the use of some instruments of cashless payments was obtained. The main conclusion that can be drawn after data analysis is positive relationships between the value of payments with the use of a transfer order, payment card and economic growth found both in the countries of Central and Eastern Europe and the countries of Western Europe. In the countries of Western Europe, the payments with the use of a direct debit turned out to be insignificant, whereas the payments with the use of instruments of e-money were signifiant. Taking into account the force of relationships, it can be said that higher positive correlation is shown by the value of payments with the use of a transfer order with reference to real GDP per capita in the countries of Western Europe (0.80). In the countries of Central and Eastern Europe, it is only 0.48. Mutual connections between the value of payments with the use of payment cards and economic growth are similar in both groups of countries. What is interesting, high impact on real GDP per capita – about 0.80 – is shown by the payments with the use of instruments of e-money. This study may represent a contribution to further research, that is, an analysis of cause-and-effect relationships in the field of cashless payments and economic growth, including division of countries in terms of, for example, the level of wealth.</p><p>Added value: Analysis of current literature on the impact of cashless payments on economic growth and an empirical analysis.</p>
4
Schuster, Gunnar, et Marius Raetz. « Payment for Order Flow ». Zeitschrift für Bankrecht und Bankwirtschaft 34, no 3 (15 juin 2022) : 141–63. http://dx.doi.org/10.15375/zbb-2022-0303.
Résumé :
Abstract Payment for Order Flow (PFOF) is the practice of execution venues to make payments to a brokerage firm if the brokerage firm routes client orders to these execution venues. Following the “Gamestop” incident, PFOF has become the subject of increased scrutiny in the US and the EU. The European Commission has recently proposed legislation to ban this practice altogether. This article assesses the admissibility of PFOF under MiFID II with a focus on the German implementation and provides an overview of the proposed PFOF ban against the broader MiFIR legislative package.
5
Sunil, Shisode Vikas, et Dr Nidhi Nalwaya. « Digital Payment Systems – An Overview of Categories and Extant Opportunities and Challenges ». International Journal for Research in Applied Science and Engineering Technology 11, no 4 (30 avril 2023) : 211–17. http://dx.doi.org/10.22214/ijraset.2023.50019.
Résumé :
Abstract: The payments industry is changing as a result of mobile payments. These services give non-banking actors a way to break into the sector. Banks, who are already involved in the traditional payments sector, must provide mobile payments in order to meet this threat. Right now, we're in a digital era. India is about to see a significant digital revolution. The increasing connectivity that the Internet provides in today's society has altered the way that money is exchanged. The use of several technologies, including smartphones, computers, iPads, tablets, and the internet, has advanced dramatically in India. Smartphones and government initiatives like Digital India are acting as catalysts for the exponential growth in the use of digital payment as a result of the increase in internet users. In India, efforts are being made to switch to electronic payments. A digital payment system is one that processes payments through digital channels and an electronic network. Every transaction involving digital payments is completed online. It is a speedy and useful way to pay. With the aim of promoting cashless transactions and turning the Indian economy into a digital one, a number of digital payment options are available, including banking cards, USSD, UPI, AEPS, mobile wallets, POS terminals, Micro- ATMs, the internet, mobile banking, and BHIM.
6
Earl, John H. « Payments for Order Flow on Nasdaq ». CFA Digest 29, no 3 (août 1999) : 69–71. http://dx.doi.org/10.2469/dig.v29.n3.530.
7
Kandel, Eugene, et Leslie M. Marx. « Payments for Order Flow on Nasdaq ». Journal of Finance 54, no 1 (février 1999) : 35–66. http://dx.doi.org/10.1111/0022-1082.00098.
8
Dennehy, Denis, et David Sammon. « Trends in mobile payments research : A literature review ». Journal of Innovation Management 3, no 1 (7 avril 2015) : 49–61. http://dx.doi.org/10.24840/2183-0606_003.001_0006.
Résumé :
Mobile payments (m-payments) are increasingly being adopted by organisations as a new way of doing business in the 21st century. During the last few years, the use of m-payments as a new payment channel has resulted in an increase in the volume of literature dedicated to the topic. For this reason, this paper presents the findings of a review of literature aimed at identifying the key research themes and methodologies researched. In order to uncover these trends the authors reviewed the top twenty cited papers since 1999 and the twenty most recently published papers on m-payments since August 2014.
9
Medress, Zachary, Beatrice Ugiliweneza, Jonathon Parker, Dengzhi Wang, Eric Burton, Maxwell Boakye et Stephen Skirboll. « Simulating Episode-Based Bundled Payments for Cranial Neurosurgical Procedures ». Neurosurgery 87, no 1 (12 septembre 2019) : 86–95. http://dx.doi.org/10.1093/neuros/nyz353.
Résumé :
Abstract BACKGROUND Episode-based bundled payments were introduced by Medicare in 2013 as the Bundled Payments for Care Improvement (BPCI) in order to improve care coordination and cost efficiency. BPCI has not yet been applied to cranial neurosurgical procedures. OBJECTIVE To determine projected values of episode-based bundled payments when applied to common cranial neurosurgical procedures using retrospective data from a large database. METHODS We performed a large retrospective observational study using the MarketScan administrative database to project bundled payment payments for 4 groups of common cranial neurosurgical procedures. RESULTS We identified 15 276 procedures that met our inclusion criteria. We observed significant variability between groups, with 90-d bundle projected payments ranging from $ 58,200 for craniotomy for meningioma to $ 102,073 for craniotomy for malignant glioma. We also found significant variability in projected bundled payments within each class of operation. On average, payment for the index hospitalization accounted for 85% of projected payments for a 30-d bundle and 70.5% of projected payments for a 90-d bundle. Multivariable analysis showed that hospital readmission, discharge to postacute care facilities, venous-thrombo-embolism, medical comorbidities, adjuvant therapies, and payer status significantly contributed to projected cranial bundle payments. CONCLUSION For the first time, to our knowledge, we project the values of episode-based bundled payments for common vascular and tumor cranial operations. As previously identified in orthopedic procedures, there is significant variability in total bundle payments within each cranial procedure. Compared to spine and orthopedic procedures, postdischarge care significantly impacts total bundle payments in cranial neurosurgery.
10
Ningtyas, Septiana, et Nur Jannah. « PERANCANGAN APLIKASI FOOD MARKET BERBASIS ANDROID PADA USAHA DIDIMSUM ». JEIS : JURNAL ELEKTRO DAN INFORMATIKA SWADHARMA 4, no 1 (31 janvier 2024) : 72–80. http://dx.doi.org/10.56486/jeis.vol4no1.450.
Résumé :
The rise of the online food business is undeniably due to the increasing needs and lifestyles of the people. The existence of busy work makes people order food from outside because it is easier, more practical, and efficient, and payment transactions can be done through E-wallets or bank transfers with a payment gateway payment system. Didimsum is a home-based business engaged in frozen food. The current problem is that in ordering using WhatsApp, and payments are still in cash, customers find it difficult to get the latest menu information. This research aims is to design an Android-based food market application for Didimsum to make it easier to reach customers, improve brand image, speed up the ordering process, and update menus and prices. The research was conducted with a field research methodology to obtain information directly from the Didimsum frozen food business. The techniques in data collection are observation, interviews, and document studies. The result is an Android-based Food Market Application system that can receive orders and payments from customers so that they are well-recorded and produce order and payment reports more quickly and accurately.
Thèses sur le sujet "Order of payments":
1
Bortz, Jeremy. « Do share-based payments constitute expenditure, for tax purposes, in order to facilitate a deduction ? » Master's thesis, University of Cape Town, 2014. http://hdl.handle.net/11427/4576.
Résumé :
The uncertainty surrounding whether a share-based payment constitutes expenditure, is, to a large extent, unresolved. This issue is significant because a company may only claim a (general) deduction in terms of section 11(a) of the Income Tax Act No. 58 of 1962, as amended (The Income Tax Act) if they have incurred "expenditure". [...] The issue has been brought to the fore with the 2004 introduction, by the International Accounting Standards Board, of a new accounting standard on share-based payments, International Financial Reporting Standard 2 Share-based Payment (IFRS 2). [...] This paper will initially discuss the financial implications of this new accounting standard. Before discussing the tax implications, it will provide a brief background to the requirements of IFRS 2. Whether a share-base payment constitutes "expenditure" for tax purposes will be determined by interpreting any applicable case law, both local and international, and by analysing any relevant legislation. Finally, the international practices of both the UK and Australia will be briefly discussed. (This paper will in no way no consider the valuation, for tax purposes, of such potential deduction).
2
Деревянко, Богдан Володимирович, Bogdan Derevyanko, Катерина Вікторівна Роговець et Kateryna Rogovets. « Безготівкові розрахунки за допомогою платіжного доручення : ризики для сторін ». Thesis, Донецький юридичний інститут МВС України, 2016. http://dspace.puet.edu.ua/handle/123456789/6641.
Résumé :
Нині ще існує ряд проблем, пов’язаних зі здійсненням безготівкових розрахунків з використанням платіжних доручень, а оскільки даний вид платежів є найбільш популярним у господарських відносинах, то потребує якнайшвидшого вдосконалення, що дозволить убезпечити обидві сторони розрахункових відносин.
Сейчас еще существует ряд проблем, связанных с осуществлением безналичных расчетов с использованием платежных поручений, а поскольку данный вид платежей является наиболее популярным в хозяйственных отношениях, то требует скорейшего усовершенствования, что позволит обезопасить обе стороны расчетных отношений.
Currently, there are several problems associated with the implementation of cashless payments using payment orders, and because this type of payment is the most popular in economic relations, it needs speedy improvement that will protect both sides of the settlement of relations.
3
Деревянко, Богдан Володимирович, Богдан Владимирович Деревянко, Bohdan Volodymyrovych Derevianko et К. В. Роговець. « Безготівкові розрахунки за допомогою платіжного доручення : ризики для сторін ». Thesis, Донецький юридичний інститут МВС України, 2017. http://essuir.sumdu.edu.ua/handle/123456789/49409.
Résumé :
Нині ще існує ряд проблем, пов’язаних зі здійсненням безготівкових розрахунків з використанням платіжних доручень, а оскільки даний вид платежів є найбільш популярним у господарських відносинах, то потребує якнайшвидшого вдосконалення, що дозволить убезпечити обидві сторони розрахункових відносин.Сейчас еще существует ряд проблем, связанных с осуществлением безналичных расчетов с использованием платежных поручений, а поскольку данный вид платежей является наиболее популярным в хозяйственных отношениях, то требует скорейшего усовершенствования, что позволит обезопасить обе стороны расчетных отношений.
Currently, there are several problems associated with the implementation of cashless payments using payment orders, and because this type of payment is the most popular in economic relations, it needs speedy improvement that will protect both sides of the settlement of relations.
4
Kost, Tomáš. « Využití IT pro optimalizaci platebního styku ». Master's thesis, Vysoké učení technické v Brně. Fakulta podnikatelská, 2007. http://www.nusl.cz/ntk/nusl-221455.
Résumé :
This master's thesis analyses the problems concerning system of payments especially clearing credit transfers, bank statement of accounts and interconnection with the company’s information system. It proposes suitable ways of optimalization which in the upshot lead to a better exploitation of information technologies and simplification for the human operator.
5
Guastella, Maxence. « Les principes directeurs des répartitions de fonds en procédure collective ». Electronic Thesis or Diss., Université Côte d'Azur, 2022. http://theses.univ-cotedazur.fr/2022COAZ0044.
Résumé :
Comment payer les créanciers d'une entreprise placée sous procédure collective lorsque cela n'est pas possible ? Telle est la délicate question que les répartitions de fonds se proposent de résoudre. Le plus souvent, en effet, le montant de l'actif à distribuer est inférieur à celui du passif à apurer. Or, le système juridique ne saurait créer un actif pour corriger cette balance négative. Face à une telle pénurie, le Droit ne peut donc guère qu'arbitrer entre les multiples intérêts en présence. Mais la façon dont il opère cet arbitrage est éminemment problématique. Le régime des répartitions est d'une telle complexité qu'il en devient indéchiffrable, à telle enseigne qu'il est pour ainsi dire impossible de les réaliser correctement. Déterminer le périmètre de l'actif distribuable, identifier les personnes autorisées à participer aux répartitions et les attributs à prendre en considération, définir l'ordre des paiements, c'est-à-dire établir le classement des créanciers et fixer l'ordre des distributions, et rectifier les éventuelles erreurs de répartition, constituent autant d'étapes aussi nécessaires qu'impraticables. Afin d'y voir plus clair, doctrine et praticiens ont exhorté les pouvoirs publics à dégager un ensemble de principes directeurs, et, faute de réponse à cette sollicitation, ont eux-mêmes entrepris leur formalisation. Partant du constat qu'une procédure collective s'analyse en une saisie collective, et, par suite, en une procédure de distribution collective régie par des règles essentielles qui lui sont propres et distinctes de celles gouvernant le droit commun de l'exécution forcée et des procédures de distribution, la présente étude s'appuie sur ces travaux pour livrer une présentation des répartitions de fonds en procédure collective sous la forme d'un système dynamique de principes directeurs destinée à clarifier leur régime juridique et à le rendre praticableHow can the creditors of a company that is the subject of collective insolvency proceedings be paid when it is not possible to do so ? This is the sensitive issue that fund apportionments seek to resolve. Often, the amount of assets to be distributed falls short of liabilities to be discharged. Nevertheless, the legal system cannot create an asset to correct this negative balance. In view of the lack of funds, the law can only arbitrate between the many interests involved. However, the way in which such arbitration works is extremely problematic. The apportionment procedure is so complex as to be incomprehensible, to the extent that it is more or less impossible to carry it out in a satisfactory manner. Determining the perimeter of distributable assets ; identifying the persons authorized to participate in apportionments and the attributes to be taken into consideration ; defining the order of payments, i.e., prioritizing creditors and establishing an order for distributions ; and correcting any apportionment errors are all steps that are at once necessary and unworkable. In order to make sense of all this, legal theorists and practitioners have urged the authorities to issue guidelines and, in the absence of any response to their request, have them-selves set about drafting some. Starting from the observation that collective insolvency proceedings can be seen as a collective seizure, and, therefore, as collective distribution governed by essential rules that are specific to it and distinct from those governing the ordinary law of compulsory enforcement and distribution proceedings, this study draws from such work in order to present fund apportionments in collective insolvency proceedings in the form of a dynamic system of guidelines seeking to clarify their legal regime and render it practicable
6
Howes, Colin Anthony. « Changes in the status and distribution of mammals of the order Carnivora in Yorkshire from 1600 : county history of the fox, badger, otter, pine marten, stoat, weasel, polecat, American mink, wildcat and domestic cat ». Thesis, University of Bradford, 2009. http://hdl.handle.net/10454/4306.
Résumé :
Data derived largely from ecclesiastical (mostly churchwardens') accounts, foxhunting statistics, local scientific society records and 19th and 20th century literature sources from a wide range of published material, have provided detailed evidence of the status and changes in distribution over the past four centuries in Yorkshire for fox (Vulpes vulpes), badger (Meles meles), otter (Lutra lutra), pine marten (Martes martes), stoat (Mustela erminea), weasel (M. nivalis), polecat (M. putorius), American mink (M. vison), wildcat (Felis silvestris) and domestic cat (Felis catus). In the case of the domestic cat, questionnaire surveys quantified population sizes and predatory activity in rural, suburban and urban situations. Evidence of the former distribution of all the carnivores studied provides a credible historical basis for biodiversity action planning and the substantial archived database and bibliography provide further research opportunities.
7
Foo, Ernest. « Strategies for designing efficient electronic payment schemes ». Thesis, Queensland University of Technology, 2000.
8
Neves, Mujica Javier. « An excuse to think in the General Theory of Labour Law : The necessity to demand payment of profits ». IUS ET VERITAS, 2017. http://repositorio.pucp.edu.pe/index/handle/123456789/123144.
Résumé :
This article addresses the antinomy concerning to profit sharing to the workers. Through an analysis of the classic criteria of antinomy solutions and particulars of the Labour Law, the author recognize the prevalence of the classic criteria.El presente artículo aborda la antinomia referente al pago de utilidades a los trabajadores. Realizando un análisis sobre los criterios de solución de antinomias clásicas y particulares del Derecho del Trabajo, el autor reconoce la prevalencia de los criterios clásicos.
9
Волін, С. В. « Створення інтернет-магазину електроінструменту фірми BOSCH ». Thesis, Видавництво СумДУ, 2011. http://essuir.sumdu.edu.ua/handle/123456789/10354.
10
Strydom, Janke. « A hundred years of demolition orders : a constitutional analysis ». Thesis, Stellenbosch : Stellenbosch University, 2012. http://hdl.handle.net/10019.1/20260.
Résumé :
Thesis (LLD)--Stellenbosch University, 2012.ENGLISH ABSTRACT: Ownership, and especially the ownership of land, consists of rights as well as duties. The social responsibilities of the owner depend on the prevailing needs of the public (as expressed in legislation) and are subject to change. Section 25(1) of the Constitution impliedly recognises the social obligations of the property owner insofar as it confirms that ownership can be regulated by the state in the public interest. Section 25(1) also sets requirements for the interference with property rights and, in so doing, recognises that the social obligations of the property owner are not without boundaries. In its landmark FNB decision the Constitutional Court gave content and structure to a section 25(1) challenge. The Constitutional Court held that deprivations will be arbitrary for purposes of section 25(1) if the law of general application does not provide sufficient reason for the deprivation or is procedurally unfair. The Constitutional Court elaborated that ‘sufficient reason’ had to be determined with reference to eight contextual factors which reflect the complexity of the relationships involved in the dispute. With reference to section 25(1) and FNB this dissertation considers the constitutional implications of two types of statutory interference with the owner’s right to use, enjoy and exploit his property. Firstly, the dissertation considers the owner’s statutory duty in terms of the National Building Regulations and Building Standards Act 103 of 1977 to demolish unlawful and illegal building works in certain instances. Secondly, the dissertation considers the limitations imposed by the National Heritage Resources Act of 25 of 1999 and the Prevention of Illegal Eviction from and Unlawful Occupation of Land Act 19 of 1998 (PIE) on the owner’s right to demolish historic or unlawfully occupied structures. This dissertation argues that building and development controls, historic preservation laws and anti-eviction legislation are legitimate exercises of the state’s police power. Generally, these statutory interferences with ownership will not amount to unconstitutional deprivation of property. Nevertheless, there are instances where regulatory laws cannot be applied inflexibly if doing so results in excessive interferences with property rights. The FNB substantive arbitrariness test indicates when the law imposes disproportionate burdens on land owners. Furthermore, the non-arbitrariness tests shows when it might be necessary to mitigate disproportionate burdens, imposed in terms of otherwise legitimate regulatory laws, by way of German-style equalisation measures, which are comparable to the constitutional damages granted by South African courts. This dissertation concludes that in the past century the South African legal system has progressed from the apartheid regime, which protected the rights and interests of the white minority, to a constitutional regime which safeguards the rights of all South Africans. There are two legal developments that may lead to positive change in the next century, namely active pursuance of the notion that ownership consists of rights and duties and the development of equalisation-style measures, incorporated into legislation, to alleviate excessive burdens imposed on property owners in the public interest.
AFRIKAANSE OPSOMMING: Eiendomsreg, veral eiendomsreg op grond, bestaan uit regte sowel as pligte. Die sosiale verantwoordelikhede van die eienaar word bepaal deur die heersende behoeftes van die publiek (soos in wetgewing beliggaam) en is onderhewig aan verandering. Artikel 25(1) van die Grondwet erken implisiet die sosiale verpligtinge van die eienaar in soverre dit bevestig dat eiendomsreg nie ʼn absolute reg is nie en dat dit deur die staat in die openbare belang gereguleer kan word. Artikel 25(1) koppel vereistes aan statutêre beperkings wat op die eienaar se regte geplaas kan word en erken daardeur dat die sosiale pligte van die eienaar nie onbegrens is nie. In die invloedryke FNB-beslissing het die Grondwethof inhoud en struktuur aan grondwetlike analise ingevolge artikel 25(1) gegee. Die Grondwethof het bepaal dat ʼn ontneming arbitrêr sal wees vir die doeleindes van artikel 25(1) as die algemeen geldende reg nie genoegsame rede vir die ontneming verskaf nie of as die ontnemingsproses prosedureel onbillik was. Die Grondwethof het uitgebrei dat ‘genoegsame rede’ bepaal moet word met verwysing na agt kontekstuele faktore wat die kompleksiteit van die verhoudinge wat in die geskil betrokke is, weerspieël. Met verwysing na artikel 25(1) en FNB oorweeg hierdie proefskrif die grondwetlike implikasies van twee tipes statutêre beperkinge wat deur wetgewing op eienaars se regte geplaas word. Eerstens neem die proefskrif die eienaar se statutêre plig ingevolge die Wet op Nasionale Bouregulasies en Boustandaarde 103 van 1977 om onwettige en onregmatige geboue en bouwerke te sloop, in oënskou. Tweedens oorweeg die proefskrif die beperkinge ingevolge die Wet op Nasionale Erfenishulpbronne 25 van 1999 en die Wet op die Voorkoming van Onwettige Uitsettings en Onregmatige Besetting van Grond 19 van 1998 op die eienaar se reg om historiese en onregmatige bewoonde strukture te sloop. Die proefskrif betoog dat bou- en ontwikkelingsbeheermaatreëls, historiese bewaringswette en uitsettingsvoorkomingswetgewing legitieme uitoefening van die staat se polisiëringsmag is. In die algemeen sal hierdie statutêre inmenging nie uitloop op ongrondwetlike ontneming van eiendom nie. Nietemin is daar gevalle waar die regulerende wette nie onbuigsaam toegepas kan word nie indien dit tot uitermatige inmenging met die eienaar se regte lei. Die FNB-toets vir substantiewe arbitrêre ontneming dui aan wanneer ‘n wet ʼn disproporsionele las op grondeienaars plaas. Verder wys die FNB-toets wanneer dit nodig mag wees om oneweredige laste, wat deur andersins regmatige regulerende wette opgelê is, te versag. Dit kan gedoen word deur middel van ʼn statutêre maatreël, geskoei op Duitse voorbeeld, wat vergelykbaar is met grondwetlike skadevergoeding wat deur Suid-Afrikaanse howe toegeken is. Hierdie proefskrif kom tot die gevolgtrekking dat die Suid-Afrikaanse regstelsel oor die afgelope eeu ontwikkel het van die apartheidsbestel, wat die regte en belange van die wit minderheid beskerm het, tot die huidige grondwetlike bestel wat die regte van alle Suid-Afrikaners beskerm. Twee ontwikkelinge kan tot positiewe verandering in die volgende eeu lei, naamlik aktiewe bevordering van die gedagte dat eiendomsreg uit regte en verpligtinge bestaan en ontwikkeling van statutêre maatreëls wat die uitermatige las wat in die openbare belang op eienaars geplaas word, te verlig.
Livres sur le sujet "Order of payments":
1
Britain, Great. Home Loss Payments Order 1989. Stationery Office, The, 1989.
2
Britain, Great. Pensioners' Lump Sum Payments Order 1986. Stationery Office, The, 1986.
3
Britain, Great. Discretionary Housing Payments (Grants) Order 2001. Stationery Office, The, 2001.
4
Britain, Great. Pensioners' Lump Sum Payments Order 1985. Stationery Office, The, 1985.
5
Britain, Great. Home Loss Payments (Scotland) Order 1985. Stationery Office, The, 1985.
6
Britain, Great. Pensioners' Lump Sum Payments Order 1987. Stationery Office, The, 1987.
7
Sime, Stuart. 25. Interim Payments. Oxford University Press, 2018. http://dx.doi.org/10.1093/he/9780198823100.003.3039.
Résumé :
This chapter discusses the rules on interim payments. An order for interim payment is an order for payment of a sum of money by a defendant on account of any damages, debt, or other sum which the court may hold the defendant liable to pay. Such orders are likely to be made in claims where it appears that the claimant will achieve at least some success, and where it would be unjust to delay, until after the trial, payment of the money to which the claimant appears to be entitled. The amount ordered must not exceed a reasonable proportion of the likely final award taking into account any counterclaim and contributory negligence.
8
Sime, Stuart. 25. Interim payments. Oxford University Press, 2017. http://dx.doi.org/10.1093/he/9780198787570.003.3039.
Résumé :
This chapter discusses the rules on interim payments. An order for interim payment is an order for payment of a sum of money by a defendant on account of any damages, debt, or other sum which the court may hold the defendant liable to pay. Such orders are likely to be made in claims where it appears that the claimant will achieve at least some success, and where it would be unjust to delay, until after the trial, payment of the money to which the claimant appears to be entitled. The amount ordered must not exceed a reasonable proportion of the likely final award taking into account any counterclaim and contributory negligence.
9
Sime, Stuart. 25. Interim payments. Oxford University Press, 2016. http://dx.doi.org/10.1093/he/9780198747673.003.3039.
Résumé :
This chapter discusses the rules on interim payments. An order for interim payment is an order for payment of a sum of money by a defendant on account of any damages, debt, or other sum which the court may hold the defendant liable to pay. Such orders are likely to be made in claims where it appears that the claimant will achieve at least some success, and where it would be unjust to delay, until after the trial, payment of the money to which the claimant appears to be entitled. The amount ordered must not exceed a reasonable proportion of the likely final award taking into account any counterclaim and contributory negligence.
10
Britain, Great. Pensions Act 2004 (PPF Payments and FAS Payments) (Consequential Provisions) Order 2006. Stationery Office, The, 2006.
Chapitres de livres sur le sujet "Order of payments":
1
Rojas, Pierre-Hernan. « At the Origins of European Monetary Cooperation : Triffin, Bretton Woods, and the European Payments Union ». Dans Political Economy and International Order in Interwar Europe, 139–78. Cham : Springer International Publishing, 2020. http://dx.doi.org/10.1007/978-3-030-47102-6_6.
2
Hanyu, Mao. « Central Bank Digital Currency Cross-Border Payment Model Based on Blockchain Technology ». Dans Financial Mathematics and Fintech, 191–202. Singapore : Springer Nature Singapore, 2023. http://dx.doi.org/10.1007/978-981-99-2366-3_10.
Résumé :
AbstractSince the turn of the twenty-first century, the growth of the globalized economy and trade has accelerated, and the cross-border payment system, which is an essential component of the international financial infrastructure, has played a significant role in the global economy and trade. However, traditional cross-border payments present risks and challenges, such as expensive processing fees, limited payment efficiency, information asymmetry in the trade process, and reliance on a highly centralized cross-border payment system. This chapter is based on consortium blockchain technology and utilizes Polkadot’s Parachain, Relay chain, and cross-chain technologies as references; a scalable, high-efficiency, high-security, and privacy-protecting central bank digital currency cross-border payment model is designed. Analyzed the usage of hash digest technology and CoinJoin technology to avoid the tracing of transactions in order to protect privacy. The issuance of multi-country central bank digital currency or stablecoin anchored to a basket of fiat currencies is discussed as the currency in circulation in the model. Finally, the central bank digital currency cross-border payment development trend is summarized and forecasted.
3
To Figueras, Lluís. « Drapers and tailors. Fashion and consumption in medieval Catalonia ». Dans La moda come motore economico : innovazione di processo e prodotto, nuove strategie commerciali, comportamento dei consumatori / Fashion as an economic engine : process and product innovation, commercial strategies, consumer behavior, 25–44. Florence : Firenze University Press, 2022. http://dx.doi.org/10.36253/978-88-5518-565-3.05.
Résumé :
The range of textiles available in markets across the western Mediterranean expanded significantly during the thirteenth century. Cloth retailers, or drapers, constituted a fundamental link between merchants and consumers, using a network of local markets with specific spaces for selling cloth. They were able to sell a wide range of commodities, including Flemish and French woollens, to satisfy a growing demand. Between 1250 and 1350, there were also tailors almost everywhere, some at the permanent service of an aristocratic court, such as the kings of Aragon, but most of them worked as independent entrepreneurs offering their services in exchange for specific payments. Therefore both drapers and tailors formed small partnerships and frequently used credit in order to reach all levels of medieval society.
4
Maresch, Klaus, et Zola Marie Packman. « Order for Payment of Money ». Dans Papyri from the Washington University Collection St. Louis, Missouri, 169–71. Wiesbaden : VS Verlag für Sozialwissenschaften, 1990. http://dx.doi.org/10.1007/978-3-322-98454-8_35.
5
Pandit, Bishnu Hari, Netra Kumari Aryal et Hans-Peter Schmidt. « Social-Ecological Transformation Through Planting Mixed Tree Species on Abandoned Agricultural Land in the Hills of Nepal ». Dans Fostering Transformative Change for Sustainability in the Context of Socio-Ecological Production Landscapes and Seascapes (SEPLS), 77–93. Singapore : Springer Singapore, 2021. http://dx.doi.org/10.1007/978-981-33-6761-6_5.
Résumé :
AbstractA project entitled, “Building village economies through climate farming & forest gardening” (BeChange) was implemented in four municipality areas of the Tanahun and Lamjung districts of Nepal from May 2015. In order to assess changes in the social-ecological system that result from this project targeting abandoned agricultural lands, this case study was conducted using various methods: triad grouping, GPS point surveys, household surveys, focus group discussions (FGDs), field observation and reports. A participatory approach in reforestation on abandoned agricultural land with introduction of carbon credits has become a new livelihood strategy for local communities. It has not only attracted domestic and international tourists, but also helped to conserve biodiversity and local ecology. This activity also united village women and indigenous communities as triad groups for collaborative outcomes. A total of 42,138 seedlings of mixed tree species such as Michelia champaca, Elaeocarpus ganitrus, Bassia butyraceae, Bauhinia purpurea, and Cinnamon tamala were planted by 276 families on abandoned agricultural land between May 2015 and July 2018. However, as of 2020, this range has expanded to include 635 families with plantations of more than 65,000 seedlings. The set-up and maintenance of these forest gardens were financed with advanced payments for the carbon sink services of the planted trees. Farmers who succeeded with tree survival rates above 80% received an additional yearly carbon sink payment. The outcomes of the project show significant improvements in food security and tree biodiversity in the project villages. Of the total sampled households, almost half (45%) were under extreme poverty and had food sufficiency for only 3 months/year before the project. With the project, this percentage dropped to 22%, signals the emergence of seeds for transformative change.
6
Turban, Efraim, Judy Whiteside, David King et Jon Outland. « Electronic Commerce Payment Systems and Order Fulfillment ». Dans Springer Texts in Business and Economics, 331–80. Cham : Springer International Publishing, 2017. http://dx.doi.org/10.1007/978-3-319-50091-1_11.
7
Wu, Wei-Chen, et Horng-Twu Liaw. « Secure Anonymous Conditional Purchase Order Payment Mechanism ». Dans Computer Science and its Applications, 291–300. Dordrecht : Springer Netherlands, 2012. http://dx.doi.org/10.1007/978-94-007-5699-1_30.
8
« 18 THE EUROPEAN PAYMENTS UNION ». Dans The Postwar Economic Order, 248–63. Columbia University Press, 2022. http://dx.doi.org/10.7312/hirs20058-020.
9
Sime, Stuart. « 25. Interim Payments ». Dans A Practical Approach to Civil Procedure, 291–96. Oxford University Press, 2019. http://dx.doi.org/10.1093/he/9780198838593.003.0025.
Résumé :
This chapter discusses the rules on interim payments. An order for interim payment is an order for payment of a sum of money by a defendant on account of any damages, debt, or other sum which the court may hold the defendant liable to pay. Such orders are likely to be made in claims where it appears that the claimant will achieve at least some success, and where it would be unjust to delay, until after the trial, payment of the money to which the claimant appears to be entitled. The amount ordered must not exceed a reasonable proportion of the likely final award taking into account any counterclaim and contributory negligence.
10
Sime, Stuart. « 25. Interim Payments ». Dans A Practical Approach to Civil Procedure, 287–92. Oxford University Press, 2020. http://dx.doi.org/10.1093/he/9780198858386.003.0025.
Résumé :
This chapter discusses the rules on interim payments. An order for interim payment is an order for payment of a sum of money by a defendant on account of any damages, debt, or other sum which the court may hold the defendant liable to pay. Such orders are likely to be made in claims where it appears that the claimant will achieve at least some success, and where it would be unjust to delay, until after the trial, payment of the money to which the claimant appears to be entitled. The amount ordered must not exceed a reasonable proportion of the likely final award taking into account any counterclaim and contributory negligence.
Actes de conférences sur le sujet "Order of payments":
1
Bandyopadhyay, Arkasama, Joshua D. Rhodes, Julia P. Conger et Michael E. Webber. « How Solar and Storage Can Reduce Coincident Peak Loads and Payments : A Case Study in Austin, TX ». Dans ASME 2018 International Mechanical Engineering Congress and Exposition. American Society of Mechanical Engineers, 2018. http://dx.doi.org/10.1115/imece2018-86482.
Résumé :
This study builds a generalized tool to forecast the change of 4 coincident peak (4CP) loads and payments based on varying amounts of solar, storage capacity, and population estimates over a 10-year period for utilities within the Electric Reliability Council of Texas (ERCOT). It also incorporates an optimization model for the energy storage systems (ESSs) that maximizes the sum of the revenue earned from their operation as well as the net 4CP payments received by the utility by attempting to arbitrage the ERCOT energy market. The tool is illustrated by using empirical data from the municipally-owned utility in Austin, TX (Austin Energy). 4CP payments can be on the order of tens of millions of dollars. Results indicate that solar and storage capacity can substantially lower these payments. For example, a 20 MW increase in solar capacity in 2018 would reduce Austin Energy’s payment by an estimated $200,000 for each subsequent year. By using the novel approach of incorporating coincident peak demand charge reductions at the DSP level, this study highlights the economic value of local generation and storage.
2
Nikoloska, Keti, Snezhana Mojsoska et Dance Nikolovska Vrateovska. « QUALITATIVE ANALYSIS OF THE BANKING SECTOR FOR THE PROTECTION OF CITIZENS REGARDING THE SAFE USE OF PAYMENT CARDS IN THE MUNICIPALITY OF PRILEP ». Dans SECURITY HORIZONS. Faculty of Security- Skopje, 2023. http://dx.doi.org/10.20544/icp.8.1.23.p27.
Résumé :
With the deepening of digital transformation, the structure and nature of payment transactions is rapidly evolving and undergoing changes. The banks introduced payment cards, marking the beginning of the era of cashless payments. Credit cards have become an integral part of the world and the Macedonian economy. The increasing interest in cashless payments not only led to a new way of conducting transactions but also brought forth new types of threats and risks associated with the use of new payment methods and instruments. Studying the existing risks, this paper provides qualitative analyses on how banks ensure security and protection against possible abuses of payment cards. This paper is the second part of quantitative research of the awareness of citizens in the municipality of Prilep regarding the safe use of payment cards. The goal of this study is to prove the hypothesis that citizens' awareness of safe usage of payment cards changes their habits and mindset, leading to increased engagement in the new cashless payment method. This, in turn, would contribute to an increase in the number of issued payment cards by banks, rise in the number of participants in e-commerce, and decrease in the possibility of card misuse. As a research technique to achieve these objectives, structured interviews were conducted in the Municipality of Prilep. Qualitative research methodology was conducted in this study as it can provide answers to the research objectives. Also, SWOT analysis was used as an analytical tool of particular significance. At the end of the paper, we will give conclusion remarks in order to increase the informing of the users of payment cards.
3
Zhang, Jie, et Baozhuang Niu. « Optimal pricing and inventory policy with delayed payments and order cancelations ». Dans 2013 IEEE International Conference on Industrial Engineering and Engineering Management (IEEM). IEEE, 2013. http://dx.doi.org/10.1109/ieem.2013.6962384.
4
Jiang-tao, Mo, Li Zhong-hui, Lu Yue-li et Liang Li. « Optimal order strategy with time-varying demand under permissible delay in payments linked to order quantity ». Dans 2013 International Conference on Management Science and Engineering (ICMSE). IEEE, 2013. http://dx.doi.org/10.1109/icmse.2013.6586305.
5
Zickiene, Agne. « Resilience in agriculture : how can cap direct payments impact it ? » Dans Research for Rural Development 2020. Latvia University of Life Sciences and Technologies, 2020. http://dx.doi.org/10.22616/rrd.26.2020.026.
Résumé :
The increasing frequency and magnitude of adverse meteorological events together with the growing uncertainty in the upcoming future pose more and more challenges to agriculture. Therefore, the future sustainability of agriculture will increasingly depend on its resilience, i.e. the capacity to withstand various perturbations and to recover from them. The direct payment (DP) system of the EU Common agricultural policy (CAP) is the most financed EU support scheme for agriculture; however, research on its impact on the important phenomena of resilience is scarce and fragmented. In order to fill this gap, this paper offers an extensive overview of literature and a summarized list of factors that are mentioned most often as potentially influencing the agricultural resilience. Based on this, the possible impact of DP on agricultural resilience was analyzed. In this paper, it is argued that this impact is transferred mostly through changing farms’ financial capabilities as well as farmers’ attitudes and behavior, and is both positive and negative. Such phenomena as low crop insurance uptake and decrease in productivity may be due to the overcrowding effects of direct payments. These hypotheses are being tested in a survey, conducted in the meantime.
6
Ceran, Yunus, Muhammet Bezirci, Mustafa Ay et Merve Öztürk. « Factoring and Stock Financing in Trade Finance ». Dans International Conference on Eurasian Economies. Eurasian Economists Association, 2018. http://dx.doi.org/10.36880/c10.02203.
Résumé :
Factoring is a nonbank financial institution which meets the financing needs of the enterprises and minimizes the non-payment risk and stock financing which is based on the bank loans are two alternative financing techniques that enables collateral and collection and financing to SME’s, suppliers and commercial enterprises. These two methods are important in terms of the advantages they provide to vendors and suppliers. Reducing the non-payment risk, securing liquidity to business, minimizing the risk level of sales by making them safer and increasing competition power on the market are among the advantages.
Stock financing is another method which is much more recent than factoring became a current issue in 2000’s and developed to minimize non-payment risk and provide cash flow on the basis of bank loan. In Turkey, this method is only applicable to automotive industry for now. This method emerges as an advantageous method for businesses experiencing difficulties in financing, inability to collect their receivables, and the inability to deplete their inventories. With the stock financing method, car dealers have affordable and easy credit facilities in order to make payments to the main supplier in exchange for their existing inventories.
The aim of this study is to compare factoring and stock financing method and revealing the advantageous and disadvantageous points of two alternative methods.
7
Kanellopoulos, Panagiotis, Maria Kyropoulou et Hao Zhou. « Forgiving Debt in Financial Network Games ». Dans Thirty-First International Joint Conference on Artificial Intelligence {IJCAI-22}. California : International Joint Conferences on Artificial Intelligence Organization, 2022. http://dx.doi.org/10.24963/ijcai.2022/48.
Résumé :
We consider financial networks, where nodes correspond to banks and directed labeled edges correspond to debt contracts between banks. Maximizing systemic liquidity, i.e., the total money flow, is a natural objective of any financial authority. In particular, the financial authority may offer bailout money to some bank(s) or forgive the debts of others in order to maximize liquidity, and we examine efficient ways to achieve this. We study the computational hardness of finding the optimal debt-removal and budget-constrained optimal bailout policy, respectively, and we investigate the approximation ratio provided by the greedy bailout policy compared to the optimal one. We also study financial systems from a game-theoretic standpoint. We observe that the removal of some incoming debt might be in the best interest of a bank. Assuming that a bank's well-being (i.e., utility) is aligned with the incoming payments they receive from the network, we define and analyze a game among banks who want to maximize their utility by strategically giving up some incoming payments. In addition, we extend the previous game by considering bailout payments. After formally defining the above games, we prove results about the existence and quality of pure Nash equilibria, as well as the computational complexity of finding such equilibria.
8
Dorochowicz, Marcin. « The Order of Periodic Penalty Payments by the CJEU in Cases Filed by a State Against Another State ». Dans COFOLA International 2022. Brno : Masaryk University Press, 2022. http://dx.doi.org/10.5817/cz.muni.p280-0231-2022-6.
Résumé :
The CJEU, recognizing rights arising from actions by a Member State against another Member State for failure to fulfil obligations under the Treaties, has the right to “prescribe any necessary interim measures” in cases it is examining. An interesting example of the exercise of this right is the decision of the vice-president of the CJEU of 21 May 2021, which imposed on the Republic of Poland a periodic penalty payment of € 500,000 per day. In the course of the proceedings before the CJEU, Poland raised the procedural charges discussed in this paper. The conclusion is that there are no obstacles to the adjudication of these measures.
9
Birmpas, Georgios, Andrea Celli, Riccardo Colini-Baldeschi et Stefano Leonardi. « Fair Equilibria in Sponsored Search Auctions : The Advertisers’ Perspective ». Dans Thirty-First International Joint Conference on Artificial Intelligence {IJCAI-22}. California : International Joint Conferences on Artificial Intelligence Organization, 2022. http://dx.doi.org/10.24963/ijcai.2022/14.
Résumé :
In this work we introduce a new class of mechanisms composed of a traditional Generalized Second Price (GSP) auction, and a fair division scheme in order to achieve some desired level of fairness between groups of Bayesian strategic advertisers. We propose two mechanisms, beta-Fair GSP and GSP-EFX, that compose GSP with, respectively, an envy-free up to one item, and an envy-free up to any item fair division scheme. The payments of GSP are adjusted in order to compensate advertisers that suffer a loss of efficiency due the fair division stage. We investigate the strategic learning implications of the deployment of sponsored search auction mechanisms that obey to such fairness criteria. We prove that, for both mechanisms, if bidders play so as to minimize their external regret they are guaranteed to reach an equilibrium with good social welfare. We also prove that the mechanisms are budget balanced, so that the payments charged by the traditional GSP mechanism are a good proxy of the total compensation offered to the advertisers. Finally, we evaluate the quality of the allocations through experiments on real-world data.
10
Loku Panagodage, Thilini, et Piyanwada De Silva. « Critical Supply Chain Problems In Contractor - Subcontractor Interface Of Sri Lankan Building Construction Projects ». Dans The SLIIT International Conference on Engineering and Technology 2022. Faculty of Engineering, SLIIT, 2022. http://dx.doi.org/10.54389/cjfm8214.
Résumé :
As a developing country, construction industry provides considerable contribution to the Socioeconomic growth of Sri Lanka. However, successful completion of a construction project is yet a challenging task. It requires coordination, collaboration and management of different stakeholders with different objectives. While achieving the objectives of a construction project, a proper management of supply chain is vital as improper management of the supply chain impacts negatively on the construction project delivery process. Prior studies have identified several interfaces which impact on the successful project delivery. The mechanism related to contractor-subcontractor interface highly impacts the ultimate project outcome as it is directly linked with the delivery of the project. This study set out to identify the critical supply chain problems in contractor-subcontractor interface in Sri Lankan building construction projects. The study was derived through a mix method approach. Semi structured interviews were carried out among the industry expertise to identify the supply chain related problems. Thereafter, to identify the critical problems of supply chain, a questionnaire survey was carried out among the industry practitioners in the building construction projects. The data was analyzed using Relative Important Index in order to rank and identify the severity of each identified problem in the contractor – subcontractor interface. The study indicates that, using verbal information, lack of reference to the main contract and nonresponsible responses as the critical problems in the Information flow. In terms of the Material flow: deliveries are not according to the plan, poor labour management and noncompliance with material and components are ranked as the critical problems. Delay in payments, back-to-back payments and payment interest charging as the critical problems under the Capital flow. These findings may assist the industry practitioners to identify the criticality and monitor supply chain problems in contractor- subcontractor interface and to minimize them in building construction projects. KEYWORDS: construction industry, construction supply chain, supply chain management, contractor subcontractor interface, interface problems.
Rapports d'organisations sur le sujet "Order of payments":
1
Bernad, Ludovic, Yves Nsengiyumva, Benjamin Byinshi, Naphtal Hakizimana et Fabrizio Santoro. Digital Merchant Payments as a Medium of Tax Compliance. Institute of Development Studies, mars 2023. http://dx.doi.org/10.19088/ictd.2023.011.
Résumé :
Consumers in Africa increasingly pay for their purchases through mobile money, especially since the pandemic. These transactions are known as digital merchant payments. Rwandan consumers can choose between using standard mobile money services or a specific service only for digital merchant payments – MoMo Pay. Digital payments of any kind have the potential to improve tax compliance, because they imply digital data trails and better record keeping. How far is this potential being realised in Rwanda? In collaboration with the Rwanda Revenue Authority, we collected survey data from 1,100 merchants country-wide and were able to correlate this with tax administrative data, i.e. the tax records of the interviewees held by the revenue authority. We also conducted focus group discussions with 15 merchants. We found that the great majority of payments are still made in cash. Larger, more knowledgeable and financially included merchants opt for MoMo Pay as opposed to standard mobile money, the latter being preferred by female and less educated and equipped merchants. At the start of the pandemic, in March 2020, for a period of 18 months, all fees on MoMo Pay transactions were waived to foster digital payments through the service. In September 2021, fees were then reintroduced. The waiver led to a significant rise in the use of MoMo Pay relative to cash. When the MoMo Pay fee was reintroduced, there was a significant shift back to cash from both MoMo Pay and standard mobile money services, even if the latter were not affected by the fee. Lastly, we measure whether the adoption of digital payments correlates with merchants’ tax perceptions and compliance behaviour. First, we show that merchants using MoMo Pay tend to disagree with the obligation of paying taxes in order to receive public services, a measure of fiscal reciprocity. Such negative correlation is probably due to the fee imposed on MoMo Pay. Furthermore, standard mobile money usage improves the perceived ease of complying with taxes, while that is not the case for MoMo Pay. Again, the fact that fees on MoMo Pay are not clearly identifiable in MoMo Pay statements complicates merchants’ reporting and reconciliation of their activity for tax purposes. When it comes to compliance behaviour with VAT, the adoption of digital payments by merchants only improves their reported VAT sales and inputs, and only in the short term, while final VAT liability does not change. This hints at perverse compensating strategies to avoid taxes. We recommend that the tax administration better understand the adoption patterns of digital payments and incentivise usage among less equipped categories of taxpayers. The tax administration would also benefit from getting access to mobile money data to better monitor and enforce merchants’ compliance.
2
Redmond, Paul, Seamus McGuinness et Klavs Ciprikis. A universal basic income for Ireland : Lessons from the international literature. ESRI, décembre 2022. http://dx.doi.org/10.26504/rs146.
Résumé :
A universal basic income (UBI) is defined as a universal, unconditional cash payment that is made regularly, is sufficient to live on, is not means tested, carries no work requirements and is paid on an individual basis. This study examines the international evidence on universal basic incomes and identifies key issues for consideration in the design of any UBI pilot for Ireland. Despite the mainstream interest in UBI as a potential policy tool, relatively little is known about the associated consequences of such policies. Even the definition of a UBI appears to be poorly understood and is often misused in the public discourse. Several pilot studies have been recently implemented across different countries. However, some pilot studies depart from the accepted definition of UBI. For example, some are not universal, in that they only target a specific subgroup of the population and/or have eligibility restrictions based on earnings. Others provide a relatively low level of payment, which may fall short of what an individual could reasonably be expected to live on. There are a number of potentially positive impacts associated with a UBI. A universal, unconditional payment could eliminate the stigma associated with welfare receipt. If replacing existing welfare payments, a UBI would also involve lower transaction costs, both on the recipient (in terms of the application procedure) and on Government (in terms of administering the payment). Universal, unconditional payments would also avoid situations where people choose not to work in order to retain means-tested benefits. UBI could give individuals the freedom to turn down or leave insecure, exploitative or low-paid work in pursuit of better or improved work opportunities. In addition, it would mean that persons in informal and often unpaid work, such as childcare and eldercare, which is mostly done by women, receive some compensation for their labour. Empirical results from several pilot studies have found evidence of positive health impacts following the implementation of a UBI. In terms of potential disadvantages, a UBI, by definition, may not target those that are most in need, as a large percentage of recipients will be high-earning individuals. Furthermore, the cost of a UBI is likely to be very expensive, even if other existing benefits (such as unemployment benefits) are no longer required. The net impacts of a UBI on labour supply are unclear, with both positive and negative influences on labour market participation potentially arising as a consequence of a UBI. In this study, we undertake some basic calculations relating to four possible UBI approaches, all of which would involve an unconditional payment to every individual aged over 18 in Ireland.
3
Agudelo-Rivera, Camila, Clark Granger-Castaño et Andrés Sánchez-Jabba. The Expected Effects of Climate Change on Colombia’s Current Account. Banco de la República Colombia, octobre 2022. http://dx.doi.org/10.32468/be.1214.
Résumé :
This study analyzes the expected effects of climate change on Colombia’s current account. To this end, we present a literature review that outlines how climate-related risks could impact the balance of payments, complemented with an analysis that illustrates how the 2014-2015 oil shock affected the country's external sector. Subsequently, we show a projection of the current account balance through 2050 under different climate scenarios in order to establish whether the incidence of these risks would affect the country’s long-run current account. Our results indicate that achieving net-zero emissions by 2050 could widen the current account deficit, relative to a continuation of current climate policies, by an amount ranging between 2.6% and 4.6% of GDP.
4
Ernst, Thomas, et Chester Spatt. Payment for Order Flow And Asset Choice. Cambridge, MA : National Bureau of Economic Research, mars 2022. http://dx.doi.org/10.3386/w29883.
5
Dimaranan, Betina, Thomas Hertel et Roman Keeney. OECD Domestic Support and the Developing Countries. GTAP Working Paper, janvier 2003. http://dx.doi.org/10.21642/gtap.wp19.
Résumé :
This paper aims to shed light on the potential interests of developing countries in reforms to domestic support for agriculture in the OECD economies. In order to accomplish this goal, we begin by reviewing the literature on the impacts of domestic support on key variables, including farm income, in the OECD economies themselves. We then proceed to revise the standard GTAP model of global trade, based on recent work at the OECD, in order to permit it to better capture these impacts. A series of stylized simulations are subsequently offered to illustrate the differential impacts of alternative types of domestic support. These suggest the possibility of policy re-instrumentation, whereby farm income is stabilized in the face of cuts to overall support levels by shifting the mix of subsidies away from the more trade-distorting instruments which also tend to be ineffective tools for boosting farm incomes. We then explore in considerable detail the mechanisms by which OECD agricultural reforms affect developing country welfare. The primary channel for such effects works through the terms of trade which in turn depend in part on whether a country is a net exporter or a net importer of the affected OECD products. Long term support for agricultural program commodities in OECD countries, coupled with relative taxation in many developing countries, has left the latter increasingly dependent on imports of these subsidized products. This has, in turn, made them more vulnerable to agricultural reforms that raise these prices. As a result, we find that an across-the-board, 50% cut in all domestic support for OECD agriculture leads to welfare losses for most of the developing regions, as well as for the combined total group of developing countries. The 50% cut in domestic support also results in large declines in farm incomes in Europe, and, to a lesser degree, North America. This makes such a reform package an unlikely political event. An alternative approach to reforming agricultural policies in the OECD would be to focus on broad-based reductions in market price support. This has already been occurring in the EU, in particular, where domestic support has increasingly replaced border measures. As demonstrated in this paper, the basic economic principles of agricultural support policies suggest that a shift from market price support to land-based payments could generate a “win-win” outcome whereby farm incomes are maintained and world price distortions are reduced. This is the direction charted by the OECD in its recent “Positive Reform Agenda” for agriculture. We formally examine such an agricultural reform scenario, implementing a 50% cut in market price support for OECD agriculture, with a compensating set of land payments designed to maintain farm income in each of the member economies. This comprehensive reform scenario results in increased welfare for most developing countries, with gains on other commodities offsetting the terms of trade losses from higher program crop prices. We conclude that developing countries will be well advised to focus their efforts on improved market access to the OECD economies, while permitting these wealthy economies to continue – indeed even increase – domestic support payments. Provided these increased domestic support payments are not linked to output or variable inputs, the trade-distorting effects are likely to be small, and they can be a rather effective way of offsetting the potential losses that would otherwise be sustained by OECD farmers. This type of policy re-instrumentation will increase the probability that such reforms will be deemed politically acceptable in the OECD member economies, while simultaneously increasing the likelihood that such reforms will also be beneficial to the developing economies.
6
Kimhi, Ayal, Barry Goodwin, Ashok Mishra, Avner Ahituv et Yoav Kislev. The dynamics of off-farm employment, farm size, and farm structure. United States Department of Agriculture, septembre 2006. http://dx.doi.org/10.32747/2006.7695877.bard.
Résumé :
Objectives: (1) Preparing panel data sets for both the United States and Israel that contain a rich set of farm attributes, such as size, specialization, and output composition, and farmers’ characteristics such as off-farm employment status, education, and family composition. (2) Developing an empirical framework for the joint analysis of all the endogenous variables of interest in a dynamic setting. (3) Estimating simultaneous equations of the endogenous variables using the panel data sets from both countries. (4) Analyzing, using the empirical results, the possible effects of economic policies and institutional changes on the dynamics of the farm sector. An added objective is analyzing structural changes in farm sectors in additional countries. Background: Farm sectors in developed countries, including the U.S. and Israel, have experienced a sharp decline in their size and importance during the second half of the 20th century. The overall trend is towards fewer and larger farms that rely less on family labor. These structural changes have been a reaction to changes in technology, in government policies, and in market conditions: decreasing terms of trade, increasing alternative opportunities, and urbanization pressures. As these factors continue to change, so does the structure of the agricultural sector. Conclusions: We have shown that all major dimensions of structural changes in agriculture are closely interlinked. These include farm efficiency, farm scale, farm scope (diversification), and off-farm labor. We have also shown that these conclusions hold and perhaps even become stronger whenever dynamic aspects of structural adjustments are explicitly modeled using longitudinal data. While the results vary somewhat in the different applications, several common features are observed for both the U.S. and Israel. First, the trend towards the concentration of farm production in a smaller number of larger farm enterprises is likely to continue. Second, at the micro level, increased farm size is negatively associated with increased off-farm labor, with the causality going both ways. Third, the increase in farm size is mostly achieved by diversifying farm production into additional activities (crops or livestock). All these imply that the farm sector converges towards a bi-modal farm distribution, with some farms becoming commercial while the remaining farm households either exit farming altogether or continue producing but rely heavily on off-farm income. Implications: The primary scientific implication of this project is that one should not analyze a specific farm attribute in isolation. We have shown that controlling for the joint determination of the various farm and household attributes is crucial for obtaining meaningful empirical results. The policy implications are to some extent general but could be different in the two countries. The general implication is that farm policy is an important determinant of structural changes in the farm sector. For the U.S., we have shown the different effects of coupled and decoupled (direct) farm payments on the various farm attributes, and also shown that it is important to take into account the joint farm-household decisions in order to conduct a meaningful policy analysis. Only this kind of analysis explains the indirect effect of direct farm payments on farm production decisions. For Israel, we concluded that farm policy (or lack of farm policy) has contributed to the fast structural changes we observed over the last 25 years. The sharp change of direction in farm policy that started in the early 1980s has accelerated structural changes that could have been smoother otherwise. These accelerated structural changes most likely lead to welfare losses in rural areas.
7
Carrillo, Paul, Ivette Contreras et Carlos Scartascini. Turn Off the Faucet : Solving Excess Water Consumption with Individual Meters. Banco Interamericano de Desarrollo, octobre 2021. http://dx.doi.org/10.18235/0003719.
Résumé :
When consumption of water and other utilities is measured collectively and payment for such services is equally shared among members of the group, individuals may use more than what is socially optimal. In this paper, we evaluate how installation of individual meters affects water consumption. Using rich administrative data from the public water utility company in Quito, Ecuador, it is estimated that water consumption decreases by about 8% as a result of the introduction of individual metering. The effect is large and economically significant: in order to obtain the same effect prices would have to double. Individual water metering could be a useful tool to curve down consumption in both developing and developed countries.
8
Dávila Lárraga, Laura G. How does Prospera Work ? : Best Practices in the Implementation of Conditional Cash Transfer Programs in Latin America and the Caribbean. Inter-American Development Bank, avril 2016. http://dx.doi.org/10.18235/0010644.
Résumé :
The Social Inclusion Program PROSPERA is the Mexico's conditional cash transfer (CCT) program, launched in 2014 after its predecessors: the Program for Human Development Oportunidades, and the Program for Education, Health, and Nutrition (Progresa), which entered into force in 2002 and 1997, respectively. In order to determine the eligibility of the households, a proxy means test is applied, based on the data gathered through the Survey of Socio-Economic and Demographic Characteristics of Households (Encuesta de Características Socioeconómicas y Demográficas de los Hogares - ENCASEH), which is answered by a responsible person in the household. Once the families have been accepted in the program, they must comply with their health and education-related co-responsibilities, which compliance is checked once every two months. In order to carry out these actions, the Prospera National Coordination Office (Coordinación Nacional de Prospera), which is in charge of managing the program, and the Secretariats of Public Education and Health allow the certification of compliance with education and healthcare-related actions, as well as the delivery of benefits on a two-month period basis through the payment points. By the end of 2014, 6,129,125 households were receiving benefits from the program. This document is part of a series of studies carried out in several countries of Latin America and the Caribbean with the objective of systematizing understanding of the operations of CCTs. The other case studies are available on the IDB´s Conditional Cash Transfers website.
9
Islam, Muhammad Azizul, Pamela Abbott, Shamima Haque et Fiona Gooch. Impact of Global Clothing Retailers' Unfair Practices on Bangladeshi Suppliers During Covid-19. University of Aberdeen, janvier 2023. http://dx.doi.org/10.57064/2164/19814.
Résumé :
Based on a survey of 1,000 Bangladeshi factories/suppliers1 producing clothes for global fashion brands and retailers, this research highlights reports of unfair trading practices encountered by manufacturers during Covid-19. Suppliers reported that retailers/brands cancelled orders, refused to pay for goods dispatched/in-process and demanded a reduction in price for orders already placed before March 2020. Since then, they further pressured the suppliers to reduce prices. Suppliers reported that in December 2021, despite the rising costs of inputs and the additional costs of Covid-19 mitigation measures, 70% of brands/retailers were still buying garments at similar prices to those in March 2020 from at least some of their suppliers. More than 50% of factories reported at least one of the following four unfair practices by brands/ retailers: cancellation of orders, price reduction, refusal to pay for goods dispatched/in production and delaying payment of invoices. Such unfair trading practices impacted suppliers’ employment practices resulting in worker turnover, loss of jobs and lower wages. Importantly, one in five factories reported that they had struggled to pay the Bangladeshi legal minimum wages since the factories had reopened following the March and April 2020 lockdown. We recommend countries with large consumer markets where global retailers and brands sell their clothes legislate to curb unfair purchasing practices by outlawing them and appointing an adjudicator or a fashion watchdog. This would ensure that buyers/retailers cannot dump disproportionate and inappropriate risks onto their suppliers and that retailers and brands conform to the norms of fair commercial practices.
10
Akalu, Mulugeta, Misganaw Gashaw et Zerihun Asegid. The Tax Response to COVID-19 in Ethiopia : Lessons for the Future. Institute of Development Studies, janvier 2023. http://dx.doi.org/10.19088/ictd.2023.002.
Résumé :
The government of Ethiopia, like other governments, has provided tax response measures in order to mitigate the socio-economic impacts of COVID-19. These measures, among others, include a waiver of outstanding tax liabilities that taxpayers owe to the government; a tax amnesty or relief on interest and penalties for tax debt; and an extension of filing and tax payment deadlines. These tax measures were adopted with the purposes of helping affected businesses, to keep employees at work, to stimulate the economy and to reduce COVID-19 infections. To be effective, tax relief measures should have been targeted, temporary, speedy, abuse resistant, cost recoverable, predictable, reversible, scalable, easy to administer, resilient to health measures, and adapted to the specific needs of Ethiopia. The strong sides of the Ethiopian tax responses are their speedy nature and the fact that they consider the revenue space and address the status of the poor. The challenges observed on the design and enforcement of the tax measures include lack of adequate targeting, lack of prior assessment, administrative uneasiness, lack of records on the revenue loss, absence of monitoring and evaluation, and that they unfairly benefitted those who failed to comply with their tax duties. Prior assessment, targeted support, convenient response administration, coordination among the government organs, the need for the tax responses to be free from discrimination, the need for appropriate data recording, fair dispute settlement procedures and the need for a permanent disaster response department are suggested for similar incidents in the future.