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Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: Ecological restoration of coastal wetlands has become particularly urgent worldwide as wetland areas have declined dramatically over the past two decades. Aims: To understand the nitrogen allocation strategy of Scirpus mariqueter (S. mariqueter) and provide theory support for future wetland management and restoration. Methods: The study investigated the response mechanism of S. mariqueter to altitude spatial changes in Nanhui Dongtan from 2017 to 2019 using remote sensing imagery and field surveys. The ecological adaptability of S. mariqueter at different elevations (denoted as A, B, and C for elevations 2.40, 3.15, and 3.49 m, respectively) was analyzed through 15N stable isotope tracing technology. In July and September 2020, 15N‐enriched urea solution was uniformly sprayed onto the leaf surfaces of S. mariqueter at different sites. Plant samples were collected at the end of July and September, and the aboveground, belowground, seed, and rhizome biomass were measured, followed by 15N isotope tests. Results: (1) From 2017 to 2019, the biomass of S. mariqueter significantly increased in the elevation change of 0.44–0.48 m, with the maximum aboveground biomass increase of 488.70 g dm−2. The density also increased significantly in the elevation change of 0.13–0.43 m, peaking at 674.02 plants m−2; (2) during the growing period, the biomass of A, B, and C increased. The aboveground portion of the 15N allocation rate accounted for 74%–84%. The belowground portion of the 15N allocation rate positively correlated with elevation; (3) during the reproductive period, elevation positively correlated with the 15N distribution rate of seeds and corms, as well as the biomass allocation rate of seeds and aboveground portions. The 15N allocation rate of the corms was higher than that of seeds. Additionally, elevation exhibited a negative correlation with belowground biomass allocation rate. (4) Point A has the highest difference of above and belowground biomass proportion, and 15N isotope allocation. Area of point A is the critical area affecting vegetation expansion and should be paid more attention in the future work of coastal management and restoration. Conclusion: There is an adaption strategy of S. mariqueter that affects the plant‐soil interaction and the biogeomorphological development process along the elevation gradient. [ABSTRACT FROM AUTHOR]

In order to enhance the generalization ability of the network and improve the precision of the part segmentation, a point cloud part segmentation method which takes into account the optimal allocation and the optimal mask is proposed. Firstly, the optimal allocation between two point clouds is defined according to earth mover's distance. Then the farthest point sampling is used to group the point cloud, and the saliency of each point in the group is calculated. Finally, a new mixed sample is generated by replacing a partial subset of another point cloud sample with a local neighborhood in one point cloud sample. In this paper, the ShapeNet dataset was verified and the enhanced data was transferred to PointNet, Pointnet ++ and DGCNN models using this method. The mIoU increased from 83.7%, 85.1% and 85.1% to 84.6%, 85.9% and 85.7%, respectively. Effectively improve the effect of part segmentation. [ABSTRACT FROM AUTHOR]

Objective Background Method Results Conclusion Implications Parental time with children varies across cultures but has mostly been studied in a European context. In this paper we estimate whether the association of work and gender with parental allocation of time is different in South Korea and the United States.We suggest that household level characteristics are associated with the time parents spend with their children, but that these associations are more gendered in South Korea than in the United States.We used data from the 2003–2018 American Time Use Survey (n = 38,562) and 2004–2014 Korean Time Use Survey (n = 12,828). Using ordinary least squares, we estimated the association of the intersection of gender and work in predicting parental time with children.Gender is an important factor in time allocation in South Korea, where education was positively associated and working hours were negatively associated with mothers', but not fathers', time spent with their children. In the United States, resources and work have a dominant role, as both parents tend to spend more time with their children if they have higher education and income and work fewer hours.In South Korea, a gendered regime is associated with the allocation of parental time only; mothers are influenced by their spouses' time allocation and resources. The United States follows a trade‐off regime, where resources are associated with time spent with children, whereas gender plays a smaller role in parental time allocation.Studying parental time allocation should account for the intertwined relationship of culture, resources, and gender. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

To address the issue of high auxiliary service costs caused by the grid connection of new energy generation, a dual layer optimization scheduling method for high penetration new energy power grids is proposed, taking into account the auxiliary service costs of grid connection. The correlation between the output fluctuations and load fluctuations of new energy generation is analyzed, and a calculation model for auxiliary service costs caused by grid connection of new energy generation is established. Taking into account the timescale division requirements for grid energy trading and auxiliary service market transactions, a new high penetration energy grid two-level optimization scheduling model is established. The upper level scheduling model aims to minimize the sum of grid energy procurement costs and auxiliary service costs caused by new energy generation and completes the optimization scheduling of the grid for several hours. The lower level scheduling model aims to closely follow the upper level scheduling plan for new energy power plants/groups. Optimization and scheduling of the power grid for tens of minutes is completed, taking into account the balanced allocation of wind and solar losses among various power plants within the new energy power plant group. The simulation results show that the method proposed in this paper can reduce the energy transaction costs and auxiliary service transaction costs of the power grid during low and peak load periods. [ABSTRACT FROM AUTHOR]

This study develops an integrated framework taking both resource allocation and utilisation into account to argue that R&D subsidy effectiveness depends on both the way subsidy is allocated by governments and utilised by firms. When subsidy is allocated to a firm based on its technological capability, the firm is more likely to utilise subsidy for its intended use (i.e. to produce additional R&D investment) and transform such investment into more innovation output. In contrast, when subsidy is allocated to a firm based on its political connection, the firm is less likely to utilise subsidy for its intended use and produce less innovation output. The allocation and utilisation effects vary across provinces with different levels of government intervention. We find empirical support for our hypotheses by using a sample of Chinese privately controlled listed firms from 2010 to 2016. This study contributes to R&D subsidy evaluation studies and resource management literature. [ABSTRACT FROM AUTHOR]

From data gathered during 18 months of ethnographic fieldwork, this paper unpacks the implications of five ethnographic examples describing interactions between educators and students at New Horizons, a majority Latinx middle school, to demonstrate that the circulation of racialized "good Latinx" narratives legitimates differential allocation of limited school resources between those imagined as falling into the good Latinx category and those that do not because they are ascribed Blackness (i.e., African American and Afro‐Latinx youth). That is, the discursive construction of Latinidad as well‐behaved, hard‐working, and specifically non‐Black positioned it as a racialized yet privileged credential at school. In these circumstances, Latinidad may at best be considered a constrained credential. [ABSTRACT FROM AUTHOR]

Policies aimed at redistributing to the most vulnerable individuals must consider inequality within households as much as between households. In that spirit, many cash transfers are targeted at women rather than men. Tax legislations can also contain specific gender provisions that treat men and women differently. Whether these policies operate some intrahousehold redistribution, or are defeated by the household agency problem, is an open question. This paper provides new insights by adapting models of intrahousehold allocation to account for women's and men's net‐of‐tax earnings and targeted benefits as determinants of the household resource sharing function. We suggest applications using household expenditure data for Argentina and South Africa. Net‐of‐tax earnings and benefits commanded by women are often positively related to their and their children's resources. We provide counterfactual simulations to illustrate how women's financial power – and its sources – may modify their consumption share and thus their individual poverty status. [ABSTRACT FROM AUTHOR]

Vietnam has experienced a major land policy reform in recent decades, relaxing the previously imposed restrictions on land transfer and accumulation. This paper investigates the relationship between this agricultural land reform and changes in income inequality using a microdata‐based decomposition framework. Results show that agricultural land reform is one of the most important drivers of income growth among middle‐income households in Vietnam, and has contributed to a reduction in income inequality. However, the effect is highly heterogeneous, as it favors households with particular land types; it thus leads to an increase in income inequality in rural areas despite reducing such inequality in urban regions. The findings suggest that the policy effect of land restriction relaxation can be complex due to inequalities in new opportunities as well as the initial landholding distribution. [ABSTRACT FROM AUTHOR]

Literature on the impacts of Chinese development finance to developing countries has suggested that China's links to the global economy are contingent on their foreign policy. This study, however, concludes that China's foreign aid was directed not to countries with poor economic conditions, but toward inefficient and mismanaged economies with higher income inequality. We used a negative binomial model with a mixed effect to estimate the relationship between income inequality and China's foreign aid between 2000 and 2017. Our findings show that the more pronounced the income inequality in a state, the more likely it will receive aid from Beijing. [ABSTRACT FROM AUTHOR]

While droughts predominantly induce immediate reductions in plant carbon uptake, they can also exert long‐lasting effects on carbon fluxes through associated changes in leaf area, soil carbon, etc. Among other mechanisms, shifts in carbon allocation due to water stress can contribute to the legacy effects of drought on carbon fluxes. However, the magnitude and impact of these allocation shifts on carbon fluxes and pools remain poorly understood. Using data from a wet tropical flux tower site in French Guiana, we demonstrate that drought‐induced carbon allocation shifts can be reliably inferred by assimilating Net Biosphere Exchange (NBE) and other observations within the CARbon DAta MOdel fraMework. This model‐data fusion system allows inference of optimized carbon and water cycle parameters and states from multiple observational data streams. We then examined how these inferred shifts affected the duration and magnitude of drought's impact on NBE during and after the extreme event. Compared to a static allocation scheme analogous to those typically implemented in land surface models, dynamic allocation reduced average carbon uptake during drought recovery by a factor of 2.8. Additionally, the dynamic model extended the average recovery time by 5 months. The inferred allocation shifts influenced the post‐drought period by altering foliage and fine root pools, which in turn modulated gross primary productivity and heterotrophic respiration for up to a decade. These changes can create a bust‐boom cycle where carbon uptake is enhanced some years after a drought, compared to what would have occurred under drought‐free conditions. Overall, allocation shifts accounted for 65% [45%–75%] of drought legacy effects in modeled NBE. In summary, drought‐induced carbon allocation shifts can play a substantial role in the enduring influence of drought on cumulative land‐atmosphere CO2 exchanges and should be accounted for in ecosystem models. [ABSTRACT FROM AUTHOR]

In the context of a low‐carbon economy, considering the output uncertainties of the renewable energy sources and the fluctuation of electrical price, the cost–benefit analysis is proposed for multi‐investor virtual power plant (VPP) under different risk preferences, and multi‐investor VPP capacity sizing problem is researched. First, the structural organization and flexible regulation characteristics of multi‐investor VPPs are analyzed. Second, integrated model and cost–benefit analysis indexes of VPP are built. Third, an optimal capacity sizing model of multi‐investor VPP is established, aiming at income maximization. Game theory is used to configure the distributed generators in the VPP under various cooperative modes and noncooperative modes of multiple investors. Fourth, according to the installed proportion of each distributed generator and the risk preference coefficient of each investor, the income allocation correction model based on the improved Shapley value method is proposed to stabilize the optimal VPP alliance. Finally, the demonstration project in the animation industry park of Sino‐Singapore Tianjin Eco‐City is employed as representative scenarios, which is used to validate the effectiveness of the proposed model. The results prove that the method proposed in this paper can guide knowledge for the investors with different risk preferences when planning the optimal capacity of multiple distributed generators in the VPP. [ABSTRACT FROM AUTHOR]

Accurate carbon emission accounting for electric vehicles (EVs) is particularly important, especially for those participating in the carbon market. However, the participation of numerous EVs in vehicle-to-grid (V2G) scheduling complicates the precise accounting of individual EV emissions. This paper presents a novel approach to carbon accounting and benefits distribution for EVs. It includes a low-carbon dispatch model for a distribution system (DS), aimed at reducing total emissions through strategic EV charging scheduling. Further, an improved carbon emission flow accounting model is proposed to calculate the carbon reduction of EVs before and after low-carbon dispatch. It enables real-time carbon flow tracking during EV charging and discharging, then accurately quantifies the carbon reduction amount. Additionally, it employs the Shapley value method to ensure equitable distribution of carbon revenue, balancing low-carbon operation costs and carbon reduction contributions. A case study based on a 31-node campus distribution network demonstrated that effective scheduling of 1296 EVs can significantly reduce system carbon emissions. This method can accurately account for the carbon emissions of EVs under different charging states, and provides a balanced analysis of EV carbon reduction contributions and costs, advocating for fair revenue allocation. [ABSTRACT FROM AUTHOR]

Direct reciprocity is a powerful mechanism for cooperation in social dilemmas. The very logic of reciprocity, however, seems to require that individuals are symmetric, and that everyone has the same means to influence each others' payoffs. Yet in many applications, individuals are asymmetric. Herein, we study the effect of asymmetry in linear public good games. Individuals may differ in their endowments (their ability to contribute to a public good) and in their productivities (how effective their contributions are). Given the individuals' productivities, we ask which allocation of endowments is optimal for cooperation. To this end, we consider two notions of optimality. The first notion focuses on the resilience of cooperation. The respective endowment distribution ensures that full cooperation is feasible even under the most adverse conditions. The second notion focuses on efficiency. The corresponding endowment distribution maximizes group welfare. Using analytical methods, we fully characterize these two endowment distributions. This analysis reveals that both optimality notions favor some endowment inequality: More productive players ought to get higher endowments. Yet the two notions disagree on how unequal endowments are supposed to be. A focus on resilience results in less inequality. With additional simulations, we show that the optimal endowment allocation needs to account for both the resilience and the efficiency of cooperation. [ABSTRACT FROM AUTHOR]

Purpose: A better understanding of the determinants of demand through accurate estimates of the elasticity of import demand can help policymakers and exporters improve their market access and competitiveness. This study analyzed the EU's demand for imported potato from major suppliers between 1994 and 2018, with the aim to evaluate the competitiveness of Egyptian potato. Design/methodology/approach: This study adopted an import-differentiated framework to investigate demand relationships among the major potato suppliers to the EU's. To evaluate the competitiveness of Egyptian potato on the EU market, expenditure and price demand elasticities for various suppliers were calculated and compared. Findings: The empirical results indicated that as income allocation of fresh potatoes increases, the investigated EU markets import more potatoes from other suppliers compared to imports from Egypt. The results show that EU importers may switch to potato imports from other suppliers as the import price of Egyptian potatoes increases, which enter the EU markets before domestically produced potatoes are harvested. Research limitations/implications: Due to data unavailability, the present study relied on yearly data on quantities and prices of EU potato imports. A higher frequency of observations should allow for considering seasonal effects, and thereby providing a more transparent picture of market dynamics and demand behavior of EU countries with respect to potato import from various sources of origin. Originality/value: The study used a system-wide and source differentiated approach to analyze import demand. In particular, the empirical approach allowed for comparing different demand models (AIDS, Rotterdam, NBR and CBS) to filter out the superior and most suitable model for that data because the suitability and performance of a demand model depends rather on data than on universal criteria. [ABSTRACT FROM AUTHOR]

We experimentally test a model of public good bargaining due to Bowen et al. (Am Econ Rev 104:2941–2974, 2014) and compare two institutions governing bargaining over public good allocations. The setup involves two parties negotiating the distribution of a fixed endowment between a public good and each party's individual account. Parties attach either high or low weight to the public good and the difference in these weights reflects the degree of polarization. Under discretionary bargaining rules, the status quo default allocation to the group account (in the event of disagreement) is zero while under the mandatory bargaining rule it is equal to the level last agreed upon. The mandatory rule thus creates a dynamic relationship between current decisions and future payoffs, and our experiment tests the theoretical prediction that the efficient level of public good is provided under the mandatory rule while the level of public good funding is at a sub-optimal level under the discretionary rule. Consistent with the theory, we find that proposers (particularly those attaching high weight to the public good) propose significantly greater allocations to the public good under mandatory rules than under discretionary rules and this result is strengthened with an increase in polarization. Still, public good allocations under mandatory rules fall short of steady state predictions, primarily due to fairness concerns that prevent proposers from exercising full proposer power. [ABSTRACT FROM AUTHOR]

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

To address the issue of low utilization rates, constrained operational modes, and the underutilization of flexible energy storage resources at the end-user level, this research paper introduces a collaborative operational approach for shared energy storage operators in a multiple microgrids (ESO-MGs) system. This approach takes into account the relation of electricity generated by MGs and the integration of diverse energy storage resources managed by ESO. A hybrid game-theoretic energy trading strategy is employed to address the challenges associated with energy trading and revenue distribution in this joint operational mode. Firstly, a multi-objective master–slave game optimization model is developed with the objective of maximizing the revenue earned by shared energy storage operators while simultaneously minimizing the operational costs of multiple microgrids. Secondly, acknowledging the peer-to-peer (P2P) energy sharing dynamics inherent in the multiple microgrid system, a non-co-operative game model is formulated. This model seeks to establish a multi-microgrid Nash equilibrium and equitable income allocation. Finally, leveraging the Karush–Kuhn–Tucker (KKT) conditions and drawing upon the principles of strong duality theory, precise dimensionality reduction is executed on the master–slave game model. The non-co-operative income is iteratively determined using the alternating direction multiplier algorithm. The empirical findings of this study indicate that the integration of electric vehicle clusters contributes to flexible storage resources for shared energy storage operators. Moreover, the proposed hybrid game optimization strategy enhances the overall benefits for shared energy storage operators and multiple microgrids, thereby affirming the economic viability and reliability of this innovative strategy. [ABSTRACT FROM AUTHOR]

Given the risk of rejection, the presence of preformed donor specific antibodies (DSA) contraindicates transplantation in most allocation systems. However, HLA-Cw and -DP DSA escape this censorship. We performed a multicentric observational study, in which the objective was to determinate risk factors of acute antibody-mediated rejection (aABMR) in recipients transplanted with preformed isolated Cw- or DP-DSA. Between 2010 and 2019, 183 patients were transplanted with a preformed isolated Cw- or DP-DSA (92 Cw-DSA; 91 DP-DSA). At 2 years, the incidence of aABMR was 12% in the Cw-DSA group, versus 28% in the DP-DSA group. Using multivariable Cox regression model, the presence of a preformed DP-DSA was associated with an increased risk of aABMR (HR = 2.32 [1.21-4.45 (p = 0.001)]) compared with Cw-DSA. We also observed a significant association between the DSA's MFI on the day of transplant and the risk of aABMR (HR = 1.09 [1.08-1.18], p = 0.032), whatever the DSA was. Interaction term analysis found an increased risk of aABMR in the DP-DSA group compared with Cw-DSA, but only for MFI below 3,000. These results may plead for taking these antibodies into account in the allocation algorithms, in the same way as other DSA. [ABSTRACT FROM AUTHOR]

Personnel scheduling plays a crucial role in the service industry, particularly in labor-intensive businesses like restaurants. The effective allocation of shifts for employees is essential to ensure uninterrupted service and optimize profitability. Poor scheduling can negatively impact both the business and its employees, resulting in decreased profitability and increased physical and mental strain. Continuity of service is essential in restaurant businesses. Shift plans ensure that the service continues uninterrupted by assigning personnel to various shifts. In order to provide the best service in restaurants, the daily shifts of the personnel working in shifts should be planned systematically. In this study, it is aimed to create the shift schedules of the service personnel in the Eskişehir branch of one of the leading restaurants in Turkey. The restaurant employs two types of service personnel: busboys and waiters. The number of required personnel varies across different days and shift periods. In this context, personnel shift schedules were created by using the goal programming method in the study, taking into account the business objectives, personnel needs and shift characteristics. The results of this study can contribute to the literature on staff scheduling in restaurants and can help restaurant businesses create more effective schedules. [ABSTRACT FROM AUTHOR]

This article explores the effects of the COVID-19 pandemic on the working time and income of elderly individuals in Indonesia. The research reveals that more elderly people entered the labor market during the pandemic, but there was also a higher unemployment rate. The average working time and income decreased significantly. The study suggests implementing policies to support older individuals in working from home and optimizing economic support from families and relatives. This research is significant as it is the first to examine the impact of COVID-19 on the time allocation and income of the elderly in Indonesia. [Extracted from the article]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We examine the determinants of off-farm work in Swiss agriculture between 2003 and 2013. By differentiating between the between-farm effects and the within-farm effects, our model provides new insights into the labour allocation process as compared with standard cross-sectional or panel data models. As regards the between-farm variations, our results show that younger farm families without children and farm households with higher non-agricultural education levels of both the farmer and the partner are more involved in working activities outside the farm. However, the within-farm time effects provided a more differentiated picture: impacts of changes in most variables over time tended to be smaller, and in case of two variables show opposite directions. In addition to a negative between-effect of farm income on the allocation of off-farm labour, our results on within-farm effects suggest that an increase in farm income per annual family work unit could be compatible with a higher share of off-farm work during the analysed period. [ABSTRACT FROM AUTHOR]

Two EU documents important for transfer pricing were announced in 2021 and 2023. The first one is a framework of the EU's tax strategy disclosed in a document called "Communication on Business Taxation for the 21st century" published in 2021. The next one is Transfer Pricing Directive (TPD) proposal published in 2023. TPD proposes cementing current TP rules proposed by OECD decades ago. The first document contains some very significant proposals, one of which calls for the introduction of a new taxation mechanism imposed on "groups of companies "as the term is used in the document. This new tax would be based on the Formulary Apportionment Mechanism (FA) of income allocation. The article puts forward the thesis that the choice between the directive and the strategy addressed in "Communication on Business Taxation for the 21st century" will have a significant impact on the global development of TP standards and the entire global tax order. The article is to analyse the possible impact of the EU's adoption of FA approach and not petrification of ALP standard through TPD on evolving global taxation principles (which are currently based on the Arm's Length Principle - ALP). We will go on to analyze the impact of its adoption on further development with respect to ALP, potential transformation of the transfer pricing to-date model and e-commerce taxation, and, finally, the emergence of a new global system of taxation. [ABSTRACT FROM AUTHOR]

In the Democratic Republic of Congo (DRC), as is the case in most sub-Saharan African countries, women make a significant contribution to household income. However, they are traditionally excluded from the decision-making process regarding the allocation of household income, as only the man is considered the head and decision-maker. With modernization, we increasingly observe another form of household organization that takes into consideration the participation of women in decision-making in African households. This article analyzes the determining factors that contribute dynamically to this change. Starting with qualitative analysis, the binary logistic method was used to highlight the variables that explain the probability of a woman participating in the decision-making process that affects the couple's income. [ABSTRACT FROM AUTHOR]

The objective of this study is to analyze the effects of the set of measures adopted by the labor reform of 2017 on the generation of employment and income in Brazil. The study is based on the literature that highlights the importance of structural change in employment as a key element for economic growth and development, emphasizing that in Brazil, there is still a view that the labor market should take on more flexible work relationships to advance in the improvement of jobs, levels of employment, productivity and income. Subsequently, the article summarizes and critically comments on the main measures of the labor law reforms adopted in post-2017 Brazil. Finally, it presents an analysis of the behavior of the labor market in Brazil between 2012 and 2022 based on data from the PNADC/IBGE survey. The main results of the survey confirm that the labor reform of 2017 has not shown advances in labor market indicators or in the main macroeconomic aggregates of the country. In contrast, the data suggest deterioration in the indicators of employment, income and allocation of workers in occupations with low productivity and income characteristics. [ABSTRACT FROM AUTHOR]

The aim of the paper is to identify the relevant prior research focused on the Formulary Apportionment methodology in the European Union, to explore the current literature and develop directions for future research. Reflecting upon the announced European Commission's Proposal for new framework for business taxation and the foreseeable upswing of academic discussion focused on the formulary apportionment methodology this paper represents the first systematic literature review on this topic. The study identifies eight main thematic clusters, provides an interpretative framework and suggests valuable future research directions within each thematic cluster as well as general future research agenda. [ABSTRACT FROM AUTHOR]

The debate around centralized versus decentralized control of forest usually focuses on the incentive and information structures under these two forms of control. This paper however examines on a less analyzed feature, that of elite capture of the revenue generated out of forest use. In particular, I examine a scenario where the bureaucrats controlling forest management are corrupt, and also have significant influence at the central level. I find that state control leads to lower degradation if and only if the extent of elite capture is not too small. Further, if the central government controls the allocation of forest income among states, in addition to controlling the magnitude of forest use, then forest degradation is lower relative to the case when the central government controls forest use alone. [ABSTRACT FROM AUTHOR]

Numerous states have altered the sales factor weight in their corporate income tax (CIT) apportionment formulas. We are among the first to examine which political and economic factors are important in determining whether and when states manipulate sales factor weights. We apply survival model techniques to a panel of state-level data for the years 1985−2012. Our most striking result is that a higher CIT rate is associated with faster movement to a higher sales factor weight. Perhaps indicating that, for economic development, states use sales factor manipulation in lieu of reducing CIT rates broadly, or alternatively, that states raise sales factor weights to compensate for higher statutory CIT rates. Results also indicate that stronger growth in the CIT base and in non-corporate tax revenues hasten sales factor weight increases. Democratic control of the state government and gubernatorial election years are also important in the timing of sales factor manipulation. [ABSTRACT FROM AUTHOR]

Reliability allocation is a critical process to ensure the reliability of numerical control (NC) machines during the design phase. However, there are a few issues with the reliability allocation techniques that are currently in use. First, the reliability allocation of NC machine tools still along the lines of "System-Component-Part," which is difficult to apply to the motion characteristics of machine tools and guide the product design effectively. Second, the consistency and objectivity of the reliability allocation technique based on multicriteria decision-making (MCDM) are inadequate due to the reliance on expert knowledge. Third, the reliability allocation criteria and reliability benefit are not taken into account by the allocation approach based multi-objective optimization (MOO), which leads to conservative allocation results. Therefore, this paper proposes a hybrid reliability allocation method based on meta-action for NC machine tools that integrates meta-action theory, MCDM, and MOO. In addition, the "conservative allocation" problem in the allocation process is addressed using the reliability benefit function. Finally, the rationality, effectiveness, and applicability of the proposed method are verified with the hobbing machine as an example through discussion and comparison. [ABSTRACT FROM AUTHOR]

This paper analyses comment-letter lobbying by different stakeholders to influence OECD's documentation rules on transfer pricing within the Base Erosion and Profit Shifting (BEPS) project. Using a content analysis of stakeholders' comments to a discussion draft on documentation requirements of Action 13 of OECD's BEPS policies, we offer some evidence that professional accounting firms may have viewed the new documentation requirements as a stealth paradigm shift away from the arm's length principle (ALP) to formulary allocation (FA). Our analysis suggests that other stakeholders from academia and civil society were sceptical of the comments expressed by the professional tax firms, regarding them as a means to resist changes in transfer pricing documentation. We suggest that professional accounting firms' comments may have represented implicit lobbying against changes to the ALP regime that may have been considered beneficial to taxpayers in reducing their aggregate tax burden despite its implementation and rule complexity. [ABSTRACT FROM AUTHOR]

The article presents the discussion on shift from allocation budgeting, which suits daily spending, to aspirational budgeting, which is crucial for long-term goals and handling unexpected costs. Topics include limitations of allocation budgeting for major expenses, the benefits of aspirational budgeting; and the 50-30-20 model for income distribution and savings.

Copyright of Contemporary Accounting Research is the property of Canadian Academic Accounting Association and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Background: Consumption of sugar-sweetened beverages (SSBs) or sugary drinks may reduce or even eliminate the household income allocation for other essential commodities. Reducing expenditure for consumption of other household commodities is known as the crowding-out effect of SSB. We aimed to determine the crowding-out effect of SSB expenditure on other household commodities. In addition, we also identified the factors influencing the household's decision to purchase of SSBs. Methods: We used the logistic regression (logit and multinomial logit models) and the Seemingly Unrelated Regression (SUR) models. In order to find the probability of a given change in the socio-demographic variables, we also estimated the average marginal effects from the logistic regression. In addition, we regressed the SUR model by gender differences. We used Household Income and Expenditure Survey (HIES) 2016 data to estimate our chosen econometric models. HIES is nationally representative data on the household level across the country and is conducted using a multistage random sampling method by covering 46,075 households. Results: The findings from the logit model describe that the greater proportion of male members, larger household size, household heads with higher education, profession, having a refrigerator, members living outside of the house, and households with higher income positively affect the decision of purchasing SSB. However, the determinants vary with the various types of SSB. The unadjusted crowding out effect shows that expenditure on SSB or sugar-added drinks crowds out the household expenditure on food, clothing, housing, and energy items. On the other hand, the adjusted crowding out effect crowds out the spending on housing, education, transportation, and social and state responsibilities. Conclusion: Although the household expenditure on beverages and sugar-added drinks is still moderate (around 2% of monthly household expenditure), the increased spending on beverages and sugar-added drinks is a concern due to the displacement of household expenditure for basic commodities such as food, clothing, housing, education, and energy. Therefore, evidence-based policies to regulate the sale and consumption of SSB are required for a healthy nation. [ABSTRACT FROM AUTHOR]

Copyright of Comparative Economic Research is the property of Wydawnictwo Uniwersytetu Lodzkiego and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Zeitschrift für Abgaben-, Finanz- und Steuerrecht is the property of Verlag Oesterreich GmbH and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Die Unternehmensbesteuerung (Ubg) is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Different strains of a microorganism growing in the same environment display a wide variety of growth rates and growth yields. We developed a coarse-grained model to test the hypothesis that different resource allocation strategies, corresponding to different compositions of the proteome, can account for the observed rate-yield variability. The model predictions were verified by means of a database of hundreds of published rate-yield and uptake-secretion phenotypes of Escherichia coli strains grown in standard laboratory conditions. We found a very good quantitative agreement between the range of predicted and observed growth rates, growth yields, and glucose uptake and acetate secretion rates. These results support the hypothesis that resource allocation is a major explanatory factor of the observed variability of growth rates and growth yields across different bacterial strains. An interesting prediction of our model, supported by the experimental data, is that high growth rates are not necessarily accompanied by low growth yields. The resource allocation strategies enabling high-rate, high-yield growth of E. coli lead to a higher saturation of enzymes and ribosomes, and thus to a more efficient utilization of proteomic resources. Our model thus contributes to a fundamental understanding of the quantitative relationship between rate and yield in E. coli and other microorganisms. It may also be useful for the rapid screening of strains in metabolic engineering and synthetic biology. [ABSTRACT FROM AUTHOR]

• A new utility model of RCOCCL market incremental income distribution in China under equity preference was established. • Mathematical and numerical simulation techniques were applied in research on the level of fairness preference. • Policy suggestions for improving the distribution strategy of RCOCCL incremental benefits in China. This study explains how fairness preferences affect the allocation of income based on the practices of rural collectively-owned commercial construction land (RCOCCL) entering the market in contemporary China. The theoretical model for RCOCCL's market income allocation is extended based on Fehr and Schmidt (1999), and a fairness preference model is developed for analysis. The study makes the following conclusions. First, the stakeholders are bounded rational people with fair preferences, making them eager to narrow the income gap between themselves and others. Second, the income to local governments should be increased. Third, the more willing farmers accept the allocation scheme, the higher the benefits. Overall, this study provides new perspectives on the fair allocation of income and references for subsequent research on rural land income allocation in other developing countries. [ABSTRACT FROM AUTHOR]

Copyright of FinanzRundschau is the property of De Gruyter and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)