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The emissions trading scheme (ETS) is considered an effective policy tool for achieving emission reductions. At present, China’s ETS pilots have completed several compliance periods and provided rich experience for a national ETS. Taking advantage of the variations in the regional ETS pilots across regions and sectors and over time, this study used a difference-in-difference-in-differences (DDD) model to examine the effects of ETS pilots and differential program design on industry risk and the impacts of risk on future investment horizon. First, we found that the ETS pilots significantly increase profit variability (total risk) in China’s industry; that is, ETS induces greater uncertainty in the covered sectors. In terms of industry heterogeneity, non-electricity sectors (specifically ferrous metal) engage in higher levels of risk taking. Second, the influence of such program features as the allowance allocation (total amounts and approaches), China Certification Emission Reduction (CCER) trading volumes, and penalties are heterogeneous. Finally, during the period around the treatment, industry risk can significantly encourage longer rather than shorter investment. In particular, the punishment mechanism and benchmarking allocation play a positive role in regulating the risk‒investment relationship.

This paper examines the potential role of Mobility-as-a-Service (MaaS) as a transport demand management (TDM) tool to influence commuting mode choice. A stated choice experiment was conducted among employees in the Netherlands to capture the effect of integrating TDM measures with MaaS on mode choice behavior. We found that the train and car-sharing attributes’ variations are influential factors on employees’ mode choice behavior. Moreover, the mobility package price played a significant role in mode choice even though most employees in the Netherlands receive a full or partial travel allowance from their employers. Similarly, the increase in parking tariffs was an influential measure for car users who used street/garage parking spaces. However, the effects were not equal for all respondents. Young, low-income and multi-modal commuters are more susceptible to travel behavior changes than old, high-income, and car-dependent employees. In conclusion, MaaS could be seen as a promising element in TDM strategies combining carrots (enablers) and sticks (deterrents), albeit for specific groups users.

Investigating what happens when money in the form of a cash-for-care benefit enters family relationships, this article examines long-term family care in the Czech Republic where a “care allowance” ...

The present study aims to highlight the importance of the constitutional right of the state allowance for children, as a form of protection of all children, without discrimination. The author reviews the beneficiaries of this right, the amount of the right, as well as the documents necessary to obtain the state allowance for children, emphasizing a series of proposals de lege ferenda that would lead to a correct interpretation of existing legislation and impose an applicability of law in the best interests of the child.

The definition of homelessness and the policies responding to it differ from society to society, as does understanding a state of being "homeless", all of which are socially constructed. Because in Japan today homelessness is perceived only as a situation of sleeping on the street, the prevalence is perceived as low. However, this definition is narrow compared to what, for example, FEANTSA has proposed in Europe. Therefore, Japanese policy and policy makers need to shift to be congruent with international standards. To begin this shift we need to understand how the "narrow" perception of homelessness in Japan has been constructed. Therefore, in this paper a historical review is provided starting on the premise of the "loss of home" of Japanese society after World War II, the rapid increase of "visible homelessness" since the 1990s, the enactment of formal homelessness law, and rising "visible homelessness". More recently there is also expanded interest in "invisible homelessness" due to current homelessness research. The issue of lack of a public housing allowance and limited public housing is explored connected to an absence of housing policy. Finally, the Covid-19 pandemic has increased anxiety about the loss of homes and there is a need to shift homelessness measures into housing policy.

This paper examines the employment effects of the “Income tax withholding allowance” and “Social security premium support” programmes implemented in Turkey in 2012. The programmes aim to provide incentives to firms and generate employment opportunities for groups in targeted regions in the Eastern part of Turkey. The analysis relies on detailed micro-level data derived by the Household Labour Force Survey in 2008–2016. We apply the difference-in-differences (DID) method, and we use as treated subjects the respondents located in the regions affected by the policy. Moreover, we propose the propensity score matching approach within the DID framework to reduce the possible selection bias. The findings show a positive impact of the programme on employment, wages, the number of working hours and labour force participation, but we find a negative effect on the probability of being employed in a permanent job for the treated group.

Restructuring policies in government agencies continue to be carried out in accordance with directives issued by the Ministry of Administrative and Bureaucratic Reform, including restructuring Echelon positions at the Ministry of Religion, given the absence of related literature in the Ministry of Religion. It is necessary to do research on comparisons in the situation before simplification and further estimates, in this study the focus of the discussion is on the number of allowances for Echelon Unit I in the central office. The method used in this research is a literature study, with reliable data sources and analysis in the form of a comparative study which can later be used as the basis for implementing restructuring in general, especially in national budget planning at the Ministry of Religion. The results showed that there were several changes in income due to downsizing, including a decrease in the performance allowance received by Echelon III officials who were transferred to Associate Experts (Ahli Madya), while the difference in allowances between positions was not significant for Echelon IV officials who are transferred to the functional positions of Associate Expert (Ahli Madya) and Junior Expert. (Ahli Muda) increase in take home pay in terms of position allowance income. The subject of further discussion with this change is how it affects the performance of officials and their effectiveness in the bureaucracy.

Mistakes occur frequently in mathematics. Reframing mistakes into positive moments can be psychologically important in a student’s educational journey. We investigated two tertiary math classes that explicitly valued mistakes through a pedagogical requirement called “productive failure”. For a percentage of their grade, students demonstrated how they made mistakes in their problem solving and, most importantly, how they overcame those mistakes. Through interviews, video-stimulated recalls, and evaluations of the course all from students, we initially looked for affectual responses to the pedagogical allowance and student-led demonstration. Many of the responses, both benefits and drawbacks of the productive failure, were interpreted by the research group to resemble the psychology literature on peer-led support groups. Descriptions of both productive failure and support groups, as well as quotes from the students, aim to shed light on psychological benefits of valuing mistakes. Finally, we believe that productive failures benefitted many students because it made the human aspect of mathematics more explicit.

Aim. The presented study aims to determine the prospects for the economic recovery of St. Petersburg after the recession caused by the COVID-19 pandemic with allowance for the digitalization factor and to evaluate directions for its development.Tasks. The authors theoretically analyze the impact of crisis factors on the economy of St. Petersburg and assess the prospects for its recovery with allowance for the digitalization factor; identify the factors of the economic crisis in Russia and St. Petersburg under the influence of the COVID-19 pandemic; describe the potential advantages of using digitalization tools to restore the economy of Russia and St. Petersburg.Methods. This study uses an integrated approach based on the economic-statistical and general scientific methods, methods of analogy, comparative analysis and systematization, as well as mathematical analysis and online survey.Results. Theoretical analysis of scientific literature makes it possible to assess the impact of crisis factors on the economy of St. Petersburg and prospects for its recovery in the context of digitalization. Factors of the economic crisis in Russia and St. Petersburg that has developed under the influence of the pandemic are identified, and the potential advantages of digitalization in the economic recovery of Russia and St. Petersburg are examined.Conclusions. It is determined that St. Petersburg has potential advantages in digitalization and the pace of introduction of digital technologies for economic recovery compared with other constituent entities of the Russian Federation. These advantages include the widespread use of broadband Internet by households, digital sales, intensive use of digital technologies in the business sector, advanced telecommunications infrastructure, etc. Some of the largest companies in St. Petersburg are successfully implementing a digital transformation strategy. Analysis shows the potential advantages and directions for the development of digitalization in the economic recovery of Russia and some of its regions, including St. Petersburg.

INTRODUCTION Ophthalmic simulation is cost-effective in complication prevention. However, there is no consistent resource allocation to provide the necessary time and finance to sustain such activities. We wished to identify the current support for the regional Simulation Leads in the UK. METHODS An online SurveyMonkey questionnaire was sent to all 26 UK ophthalmic regional Simulation Leads in February 2021 regarding current simulation activity and the degree of time and resource support available. RESULTS There were 22 responses within 1 month (84.6% response rate). 72.7% run regular simulation induction events for new trainees. 60% run mandatory laser simulation events. 38.1% run immersive simulation (vitreous loss fire drill). 47.6% run yearly sub-specialty events. 45.5% were required to make additional work arrangements to run simulation events. 77.3% had no job plan time allocation for simulation. 59.1% dedicated >1 hr/week to simulation. 68.2% EYESI simulators were purchased via charity/endowments. 72.7% had access to dedicated dry lab simulation (40.9% wet lab). 40.9% used deanery funds to purchase initial model eyes (supplemented by charity (36.4%) and endowments (31.8%)). 65% used unspent study leave budgets for ongoing model eyes, yet 15% reported trainees purchasing their own. CONCLUSION Nearly all ophthalmic simulation in the UK is undertaken via goodwill and personal commitment to excellence by the regional Simulation Leads. There is minimal allowance of time or finance for these vital activities, which is sporadic at best, and unsustainable. We call for the necessary investment and dedicated time allocation to permit ophthalmic simulation to be supported and maintained.

The objective of this study was to investigate the effects of delayed increase in milk allowance and type of gradual weaning program on the feed intake, health, and growth of male Holstein calves. Using a 2 × 2 factorial design, each male Holstein calf was randomly assigned to 1 of 2 milk level treatments and 1 of 2 weaning treatments upon arrival to a rearing facility. Calves were either assigned to a moderate (MM) or lower (LM) milk level treatment. All calves received the same milk program from arrival until d 12, increasing from 4 to 5 L/d (115 to 125 g/L) over the 12 d. On d 13, MM calves began receiving additional milk compared with LM calves until they were weaned, with MM offered milk increasing to a peak of 9 L/d (140 g/L). Calves on the MM treatment received a total of 35 kg of milk replacer over 45 d, compared with LM calves, who received a total of 25 kg of milk replacer over 45 d. Calves were also assigned to be weaned by either a 2-step gradual program or a 4-step gradual program. Calves assigned to the 2-step program had their milk reduced in 2 steps from d 30 to 45, and 4-step calves had their milk reduced in 4 steps from d 30 to 45. After d 46, calves received no milk but continued to be monitored until d 59. Calves had ad libitum access to water from arrival, and solid feed was offered from d 5 onward. No interactions of effects of milk level and weaning treatment were detected. By design, calves on the MM treatment consumed greater amounts of milk than LM calves in the preweaning phase from d 13 to 29 (6.1 vs. 4.8 L/d) and weaning phases from d 30 to 45 (4.7 vs. 3.2 L/d). The LM calves consumed greater amounts of solid feed than MM calves from d 22 to 29 of the preweaning phase, and from d 30 to 40 and d 43 to 45 of the weaning phase, whereas postweaning feed consumption was similar for both milk treatments. Calves in both milk treatments had similar blood β-hydroxybutyrate levels, indicating similar rumen development. Body weight and size measurements were similar between milk treatments across the study, although LM calves had a greater average daily gain than MM calves between d 38 and 46 (0.96 vs. 0.71 kg/d). Both gradual weaning treatments resulted in similar feed consumption, growth, and health parameters. Overall, the results indicate that delaying a moderate increase in milk until 12 d after arrival at a rearing facility provided no overall beneficial effect on growth or rumen development.

This study aimed to evaluate the food budget allowance of inmates in Dapitan and Dipolog City jail and determine the inmates body mass index as one of the indicators in assessing the nutrition of person whether he/she is malnourished or not. The study employed a mix of quantitative and qualitative approaches in carrying out the results of the study. Quantitative method was used to describe the inmate’s profile as to age, gender, number of years in jail, types of food served and body mass index. While qualitative method was used to determine the budget allocation of inmates and medical records of inmates. An information sheet was created and distributed to the inmates who were the primary respondents in order to gather quantitative data. In addition, unstructured interview was also conducted to the warden during site visit. Random sampling method was used. Descriptive statistics were used in presenting, analyzing and interpreting the data of the study. Most of the inmates incarcerated are within the age ranging from 42-51 years old, while most of the inmates are incarcerated for a period ranging from 2 to 4 years. There are very few inmates with medical history like ulcer, diabetes, mayoma and high blood. Beef or pork tinola with sayote and rice is the commonly meals serve to the inmates. Majority of the inmates are within normal weight. Monitoring of those inmates with medical history to prevent from any possible complications.

The turn over intention has dramatically caused high turnover among Malaysian unskilled workers in oil palm industry. Therefore, this study was to determine the level of local unskilled workers perception of turnover intention and provide additional insight for the industry players and policy maker to identify the needs and characteristics of the Malaysian employees to them to work in the oil palm plantation in future. This research used quantitative approach and cross- sectional method to address the current scenario in the oil palm plantation. Data were obtained from a field survey of 347 oil palm plantation employees all over Malaysia. A descriptive and cross-tab analysis was used to analyse the data. Findings of the research revealed the workers’ demographic characteristics namely age, gender and work tenure have the intention to leave. This research described that majority of respondents (58.5%) has intentions to leave from present job to another industry. Finding also found higher salary and allowance and free health service are keys to higher motivations. It was also suggested that employers should provide an attractive benefits package as a strategy to attract and retain workers.

Aim.The strengthening of globalization processes goes hand in hand with the intensification of international trade in goods and services, the structure of which depends on the decisive influence of new technologies that change the nature of cross-border cooperation. This determines the goals for studying the development of transnational banking with allowance for digitalization, which serves the purpose of maintaining economic relations at this level.Tasks.The authors consider digital technologies in banking as a resource that ensures the successful implementation of banking strategies aimed at reaching the transnational level of operation.Methods.This study uses theoretical and general scientific methods of systems, logical, structural, and comparative analysis.Results.It is established that changes taking place in the transnational banking business are primarily associated with the decreasing growth of the banking sector in developed countries and the increasing financial influence of countries with transitional and developing economies, including Russia.Conclusions.Based on a review of the international and Russian experience of digitalization in the banking sector, it is concluded that an efficient strategy for the development of transnational banking involves the integration of digital and non-digital resources. The goal of this process is to develop a brand-new service for providing access to innovative banking products and services, allowing the bank to remain competitive.

Ensuring housing affordability while controlling government expenditure is a concern in many countries. In the UK support for private renters is delivered via an income-related housing benefit calc...

The Government of India has announced new tax slab in Union Budget 2020-21. This new tax slab is also called as Optional tax regime because Government has not abolished old tax regime. The tax payer has option to choose the tax regime i.e. either Old or New which is better for them. The new tax regime has lower tax slab as compared to old tax structure. The taxpayer has given an option to either choose new tax structure with lower tax slab or the old tax one with tax benefit but higher tax slabs. The old tax regime enable taxpayer to avail existing tax exemption such as Leave Travelling Allowance, House Rent Allowance & deductions available under Income Tax Act, 1961. While those who are opting new tax regime will not have to avail advantages of existing exemptions & deductions that are available under old tax regime. The old tax regime has higher tax rate and three tax slab, whereas new tax regime has lower tax rate & six tax slabs. There is similarity in tax rate in case of individual below 60 years of age in both tax regime as it is exempted up to 2.5 lakh. In addition to this as per Section 87A (Introduced in Finance Act, 2003) Individual who is resident of India for Income Tax purpose, is entitled to claim tax rebate up to Rs.12,500 against tax liability if his/her Income does not exceed Rs.5,00,000 for old as well as new tax regime. Keywords: Income Tax, Tax Slab, Exemptions, Deductions, Old Vs New Tax Regime.

This paper discusses the contribution and effectiveness of old age allowance among the elderly people and also comes up with the factors associated with the satisfaction level of old age allowance. A cross sectional descriptive study was carried out among 136 elderly people receiving old age allowance in Kushma Municipality, Parbat. The information was collected from people aged 60 years and above through interviews using semi-structured questionnaires. The blend of qualitative and quantitative data was employed for the study. The majority of the elderly population was in the age group of 70-75 years with 68 percent elderly people illiterate. The result shows a significant association of the level of satisfaction of the allowances received with the physical infrastructure and socio-economic development regardless of age, gender and caste/ethnicity. This gives an impetus for making policies and programmes for the elderly in order for them to live with happiness and satisfaction.

Popular tariffs in the telecommunications market, such as three‐part tariffs and flat‐rate plans, specify an allowance below which customers enjoy a free and high‐quality service. When they consume beyond the allowance, customers either need to pay for the overage (under three‐part tariffs) or receive a degraded service (under flat‐rate plans), thus experiencing an overage disutility. Some network service providers have recently begun to allow data trading among their subscribers, who can now sell their allowances or buy up to meet their needs. We study whether and how allowing user trading can enhance a service provider's profitability. Considering a monopolistic firm, we find that allowing trading among users improves system‐wide consumption efficiency and reduces overage disutility at the expense of losing overage revenue. Overall, trading can be beneficial to the firm. Particularly, the profitability of the firm is critically driven by addressing customers’ overage disutility. Moreover, allowing trading always improves social welfare and can also improve consumer surplus. Finally, on a self‐operated platform, the firm may find it not profitable to charge a transaction fee but will regulate up the trading price.

This research was conducted to see the role of the production cost budget in increasing the effectiveness and efficiency of controlling production costs at PT. Tolan Tiga Indonesia in North Sumatra. The type of data used is quantitative data. Sources of data used are primary and secondary data. Data collection methods used for this research are documentation, observation and interviews. The data analysis technique used is descriptive analysis. The results showed that the company was still less effective and efficient in carrying out production budget activities, because PT. Tolan Tiga Indonesia has not attempted to improve production cost control in order to increase its effectiveness and efficiency because there are still many levels of unfortunate or unforable variance between the relationship and the company budget. It can be seen in 2016 and 2017 the realization and production costs of PT. Tolan Tiga Indonesia in North Sumatra experienced a favorable variance where the realization rate decreased compared to the company budget. The unfavorable deviation was caused by high staff allowance expenses, increased overhead expenses, increased management expenses, increased depreciation expenses and increased third party depreciation expenses.

This research aims to analyze the impact of Coronavirus Disease (Covid-19) on the accounting practices in banks associated with Indonesian Financial Accounting Standards (PSAK) 71 – Financial Instrument, particularly the allowance for impairment losses (CKPN) to respond to the Indonesian Financial Service Authority's Regulation (POJK) Number: 11/POJK.03/2020 concerning credit restructuring program and quality assets assessment. The research methodology is triangulation. This study reveals that the restructuring program helps banks from a significant jump of weak quality credits. Banks need to analyze the recovery rate of debtors as a basis for the stage of PSAK 71 with the Expected Credit Loss approach. The higher the CKPN, the smaller the net income. Besides, a tremendous amount of CKPN will pressure the Capital Adequacy Ratio (CAR). Therefore, shareholders should increase the capital, or the Indonesian Financial Service Authority (OJK) forces the bank(s) into a merger or acquisition.

It is a well-known fact that the demand for kidneys far outpaces our society’s supply. The kidney allocation system (KAS) was created to ensure a fair distribution of a scarce societal resource. In 2014, the KAS was revised to help balance the equity and utility. Here we examine the many inequalities the KAS 2014 overcame, discuss the barriers that still exist, and evaluate the future implications of the new version of the KAS that is set to begin March 14, 2021. With the implementation of KAS 2014, longevity matching was much improved with decrease in number of recipient and donor age mismatch >15 years. There was an increase in highly sensitized transplants, especially those with calculated panel reactive antibody (cPRA) >98% due to a sliding scale of points and local/regional/national priority. Some groups even reported that it may have advantaged the very highly sensitized patients too much and suggested a more gradual sliding scale of points. The racial/ethnic disparities were much improved with allowance of wait time to start at time of dialysis initiation to capture those who did not have adequate and early access to a transplant center. Despite these improvements, there remains a geographic disparity which was not addressed with KAS 2014. KAS 2021 (set to begin March 14, 2021) was created to lessen the geographic barriers without compromising the utility of the organs. By eliminating donor service area (DSA) and instead using 250 nautical mile (nm) concentric circles around donor hospitals, this new system is intended to broaden the sharing. This change to the allocation is another step toward the goal of improving equality, but how this change will affect the utility remains to be seen.

Au 1er mars 2016, la loi sur l’adaptation de la societe au vieillissement est entree en vigueur, reformant le dispositif de l’APA a domicile. L’objectif est d’etudier son effet sur les montants de plans proposes par les equipes medico‑sociales (EMS), d’abord theoriquement, puis empiriquement a partir des donnees des Remontees Individuelles (DREES) portant sur plus de 300 000 beneficiaires en 2011 et en 2017. Le montant moyen propose aux beneficiaires en groupe iso‑ressources (GIR) 3, 2 et 1 a augmente de 16, 49 et 57 € respectivement entre 2011 et 2017. Celui propose a la plupart des beneficiaires en GIR 4 a diminue, a caracteristiques donnees. Au sein de chaque GIR, en 2017, les distributions des montants sont plus etalees, y compris a gauche, laissant supposer que les contraintes budgetaires pesant sur les conseils departementaux ont conduit les EMS a reduire les montants proposes aux personnes relativement plus autonomes pour financer la hausse de ceux notifies aux personnes les plus severement dependantes.

We examine the effect of the partner allowance (PA) in the Dutch pension system on the retirement decisions of couples using administrative data. PA was paid to people who receive the public old-age pension with a partner younger than the state pension age (SPA) and with a low own income. PA worked as a financial incentive to retire earlier, especially for the younger partners. As of 1 April 2015, new old-age pensioners are no longer entitled to this allowance. We estimate the effect of this reform on the retirement behaviour of each spouse. To account for the fact that at the same time, another reform essentially put an end to generous early retirement arrangements, we compare singles and couples. We conclude that PA substantially increased female younger partners' probabilities to exit from part-time employment into retirement close to the older partner's SPA. On the other hand, there is no evidence that male younger partners (either full-time or part-time workers) responded to the PA reform. In addition, PA increased male older partners’ probabilities to retire in the years before reaching their SPA.

The change in the Allowance for Impairment Losses calculation method from FASS 55 to FASS 71 in Indonesia requires banks to consider macroeconomic variables as variables in calculating Allowance for Impairment Losses. This research has an objective to study and analyze the effect of macroeconomic proxied by GDP, inflation, exchange rate, unemployment rate, BI rate, and loan growth on NPL and its implications for Allowance for Impairment Losses. The population of this research was issuers of foreign exchange banks in 2011-2019, with a total sample of 26 issuers of foreign exchange banks. This research uses the panel data regression method to analyze the data. The research results found that macroeconomic variables proxied by GDP, inflation, exchange rates, unemployment rate, BI rate, and loan growth did not significantly affect NPL. In contrast, NPL had a significant effect on Allowance for Impairment Losses. This research implies that banks are expected to improve credit quality management against the effects of macroeconomic fluctuations. As a result, the NPL ratio remains under control and does not increase the burden of Allowance for Impairment Losses.

This study examines the effects of an old-age allowance programme in Taiwan, the Senior Citizens Welfare Living Allowance (SCWLA), on intergenerational financial transfers, living arrangements and contact, as well as the heterogeneity of its effects by adult children’s five types of motives for giving: altruism, exchange, reciprocity, affection, and sense of responsibility. Using 2002, 2004, 2005 and 2006 data from the Panel Study of Family Dynamics, we employed a difference-in-difference individual fixed effect model to compare the outcomes across the treatment (aged 65 and older) and comparison groups (aged 55 to 64) before and after the introduction of SCWLA. Our results indicate that SCWLA crowds in intergenerational contact but does not significantly change financial transfers and co-residence patterns. The increase in intergenerational contact is primarily driven by adult children having lower motives for giving. This suggests that old-age allowances may reduce financial entanglement between adult children and older parents and change the social norm by raising “low motivators’” awareness, respect and concern for elderly. Providing public transfer to the elderly should not be hampered by the fear of distorting family support functions.

The research focused on revealing the practice that causes complaints heard when expropriation projects are implemented in Rwanda. To understand the real problem of claims, the study investigated the valuation methods in use for compensation determination during expropriation projects. To get data for this study, the researcher used multiple case study strategies. Three valuers teaching valuations at the University of Rwanda were the first key informants to discuss the problem of expropriation. Then, ten directors of valuation companies and four expropriating agencies helped to get rich cases upon which results were generalized. Afterwards 36 registered and non-registered valuers were given questionnaires to complete and 449 residents that were expropriated also participated in the study. Findings show that the expropriation projects are not the ones causing complaints. It was revealed that people quarrel due to that they are not given chance to negotiate the mode of taking their properties and choose option of compensation payment. It was discovered that complaints are caused by compensation determination. The payment of compensation is delayed and losses are roughly calculated using 5% of taken property value. Researcher revealed that the complaints are also provoked by non-adherence of professional ethics, applicable valuation methods not suitable to come up with the fair compensation and non-inclusion of affected people in expropriation matters. The challenges during expropriation can be tackled well by making sure that people are well informed on compensation determination and let them choose which option of compensation payment they are comfortable with. Finally, the researcher recommended that instead of adding a 5% of disruption allowance roughly for losses incurred, they may calculate each type of losses separate and show to people what they include as disturbance payment and how they are calculated

Aim. The presented study aims to theoretically and empirically analyze tax planning methods to select the most effective method with allowance for the characteristics of a particular enterprise.Tasks. The authors assess the impact of tax policy on the organization’s activities; consider possible enterprise tax planning methods; determine opportunities for implementing various methods in the organization with allowance for the specific aspects of its activities.Methods. This study uses general scientific research methods: system analysis, induction, deduction, and graphical methods.Results. Methods for improving enterprise tax policy are diverse. Their implementation depends on the specific aspects of the enterprise’s operation and on its uniqueness. Tax planning methods are rarely adopted separately. In practice, they are most often combined in different ways, and rational selection of such a combination makes it possible to build an efficient enterprise tax system.Conclusions. Based on the proposed methods for improving tax planning, the authors identify certain elements that should improve not only enterprise tax policy, but also the tax system as a whole.

Currently, the management of employee attendance in the City Government is still done manually, where the leadership does not have any media that can be used to monitor attendance, causing problems including recapitulation and slow employee attendance reporting. The calculation of the percentage (%) of the employee performance allowance (Tukin) is not carried out proportionally according to the attendance discipline. The impact of the current system is undisciplined employee attendance. Attendance management system which aims to manage employee attendance data. Attendance data obtained every morning and evening is stored on a server at the Pekanbaru City Information and Communication Office. This data is then processed to determine the whereabouts of an employee and become a reference for determining the percentage (%) of the performance allowance that will be received. In addition, this attendance management can be used by Regional Leaders and Heads of Services / Institutions to monitor employee attendance quickly and quickly. The research method used for data collection is to use interviews and literature. While the method in software development uses the method of The Rapid Application Development (RAD). Attendance Management is built on the basis of the Laravel framework using the MVC (Model View Controller) method. The MVC programming pattern that separates logic and views makes program code cleaner, easier to trace when troubleshooting or debugging. The Blade feature of laravel makes using html / php templates simple. This application provides online information about employee attendance. Regional Leaders, Heads of Services / Institutions can monitor the condition of employee absenteeism in Pekanbaru City Government online every day. Employee attendance reports for each Department / OPD are generated automatically. The Personnel and Human Resources Development Agency can use it as a monthly attendance summary report.

PURPOSE: This paper aims to indicate the critical role as an important actor of public policy and the undervalued entity with an essential impact on public finance., DESIGN/METHODOLOGY/APPROACH: The article employs document analysis, desk research, statistical analysis of the caregiver's households' budgets from a nationwide questionnaire survey in 2015 and 2020., FINDINGS: The empirical results show that in countries with underdeveloped care infrastructure, the lack of caregivers' input can induce considerable increases in public burdens within the next 50 years. As the group of caregivers is not (economically) homogeneous, public actions should aim to prevent the impact of pandemic risk and provide caregivers with adequate income for the activities performed, treated, or as an employee or as an allowance., PRACTICAL IMPLICATIONS: The ongoing (although very late) process of reforms on long-term care within UE should be more evidence-based to avoid further income stratification between caregivers households and a rapid increase in public finance expenditure., ORIGINALITY/VALUE: The article presents the original concept of the classification of caregivers' income, changes taking place over the last five years in the forms of careers' income in the EU, and the selected results of the author's research on the budgets of caregivers' households in Poland in 2015 and 2020., The project is financed within the framework of the Minister of Science and Higher Education program under the name „Regional Excellence Initiative” in the years 2019 - 2022; project number 001/RID/2018/19; the amount of financing PLN 10,684,000.00. The usual disclaimer applies., peer-reviewed

This study aims to analyze the effect of performance allowance as a determinant of motivation, employees’ work achievement and organizational performance in the Ministry of Religion's Office Lumajang City . This determining variable is important for public organizations to improve services and fulfill bureaucratic reform. This quantitative research uses Structural Equation Modeling (SEM) data analysis tools with AMOS software. The research population was 153 Ministry of Religion employees. The modeling results show the GFI index value of 0.906; CFI 0.969; and RMSEA 0.040. Hypothesis testing shows the insignificant direct effect between performance allowance and motivation, employees’ work achievement and organizational performance. Factors that determine the improvement in performance of public organizations are directly and significantly affected by by work achievement. Work achievement contributes the most to organizational performance. High work achievement requires a number of supporting factors, namely performance allowance and motivation. This research provides a practical contribution in policy making for government organizations regarding efforts to improve organizational performance through work achievement . Performance allowance and motivation is an important element to directly improve employee work achievement as a medium to improve organizational performance . T he originality value of this research is very good because it was first carried out on the object of a public organization that has just applied compensation payments for the State Civil Apparatus in the form of performance allowances by testing and measuring the implications of the compensation factor as a determinant of organizational performance.

The results of research on women's involvement in supporting agricultural household economic activities in rural areas have encouraged women to perform multiple functions. This dual role is a quite complex problem for women. On the one hand, they have to carry out their functions as wives and mothers, on the other hand, women have to earn a living helping their husbands support the family economy. The objectives of this study were: (1) To describe the allocation of female working time as farm laborers and as housewives; (2) Describing the size of women's income contributions; and (3) Describe how big the family of women agricultural workers has achieved family welfare. The research location was chosen deliberately and using snowball techniques involving 30 respondents as farm laborers with the criteria coming from a complete family (having a husband and income). The main motivation of housewives in rural areas is to leave their domestic sphere, to work as horticultural farm laborers because their husband's income is still insufficient to meet family needs, so he follows the invitation of his colleagues to work. Part-time from their activities as agricultural laborers, the contribution to the total family income reaches 46 percent (not deducted from food allowance) and 45 percent (deducted by food allowance). The percentage of working time spent on productive activities is around 4.21 hours/day, while for reproductive activities it reaches 19.79 hours/day. Meanwhile, from the results of this study, it was also revealed that 78 percent of the families of female agricultural laborers were still in the underprivileged category.

In this scientific article, the Republican Specialized Scientific and Practical Medical Center of Oncology and Radiology of the Andijan Regional Department conducted a comparative analysis of the survival rate of 1825 patients with primary disability in 2017 and those who for some reason did not form. The results of the analysis showed that disability benefits had a positive effect on patients who developed disabilities at 12, 12-24 months and 24-36 months of age and, as a result, led to improved survival rates. All results are statistically processed on a standard basis.

The study investigated the relationship between remuneration and job performance of teachers in government-aided secondary schools in Western Uganda. Remuneration was studied in terms of basic pay, income security schemes, and bonuses and allowances. Teachers’ job performance was considered in terms of classroom teaching, management of students, discipline and regularity and interpersonal relations. The study adopted a cross-sectional research design using the quantitative approach on a sample of 333 teachers. Data were collected using both a questionnaire. Descriptive results revealed that job performance of teachers high and remuneration moderate. Inferential analysis showed that while income security schemes had a positive and significant influence on teachers' job performance, basic pay had a positive but insignificant influence on teachers' job performance, and bonuses and allowances had a negative insignificant influence on teachers' job performance. It was concluded that low remuneration to teachers impedes high job performance, especially when basic pay is low and there is a lack of bonuses and allowances. Existence of income security schemes increases the job performance of teachers. Therefore, it was recommended that stakeholders involved in the management of schools such as Government, headteachers, and Boards of governors, devise means of enhancing the remuneration of teachers. Teachers should be given bonuses for exceeding performance and allowances when they do extra work. The pension plan and social welfare benefits should also be made attractive to increase the job performance of teachers.

Aim. The presented study aims to examine the essence of factoring and explore potential directions for its development in the current economic environment.Tasks. The authors determine the economic substance of factoring, making allowance for the turbulence of the global market environment and the impact of new challenges for the Russian economy.Methods. This study analyzes legislative and regulatory acts as well as works of Russian and foreign scientists regarding the theoretical and practical problems of funding companies through factoring.Results. The factoring market is actively developing, particularly at the times of macroeconomic instability, which slows the turnover of funds in the economy and increases the need for funding sources among market participants. The stability of the factoring market during the COVID crisis serves to illustrate the heightened interest of business entities in factoring as a tool for solving a number of problems in corporate financial management. Some characteristic trends in the development of the Russian factoring market include its synchronization with the international market, active development of blockchain technologies, growing number of market participants and expanding range of services provided within the framework of factoring transactions.Conclusions. Having summarized the theory and practice of factoring development in Russia and abroad, the author concludes that factoring retains its potential as a tool for funding commercial organizations in the context of the development of digital technologies. The demand for factoring services among business entities will continue to grow in the post-COVID economy, which substantiates the practicability of further developing the factoring market and improving the technology behind factoring transactions.

Aim . The presented study aims to develop mechanisms for improving the efficiency of measures taken during the implementation of regional policies in the field of labor and employment. Tasks . Based on the analysis of scientific literature, the authors identify global and local trends in the labor market; determine positive and negative consequences of labor and employment trends for the economy; formulate recommendations for efficient regulation of the labor market at the regional level with allowance for the HR policies and strategies of enterprises and or- ganizations. Methods . This study is based on the analysis of the current laws and regulations and the prac- tices of implementing regional labor and employment policies in the subjects of the Northwest- ern Federal District (NWFD). The HR policy in the Northwestern Federal District at small, medium, and large enterprises operating in the field of innovation is examined by interviewing managers and HR experts. The authors also propose to study value orientations in the field of labor activity and professional preferences of the younger generation and older age groups. Results . Based on the results of the study, the authors formulate proposals that can improve the efficiency of interaction between stakeholders in the implementation of regional employment policies and regulation of labor relations. Conclusions . The study provides recommendations for improving the efficiency of state regula- tion of the regional labor market and implementing the national employment policy. After be- ing discussed by the expert community, these recommendations can most likely be successfully implemented at the regional level through educational activities and the work of specialized and interdepartmental commissions without significant financial and time expenditures. The proposed approaches are relevant due to the need to find new guidelines for the social policy and to react swiftly to emerging challenges and demands of labor market participants, while also making use of opportunities and prospects for the digitalization of the national economy.

The employment effects of family policies depend on the mother’s labor market attachment and on the age of the child. We study the effects of child home care (cash-for-care) and private day care allowances on mothers’ return to employment after childbirth. Our identification strategy exploits changes in municipal-level subsidies. We find that higher private day care allowances have no effect while higher home care allowances increase the length of home care. A 100-euro higher level of home care allowance prolongs home care by 2–3 months, on average. The home care allowance combined with low labor market attachment and low earnings potential pre-birth delay the return to employment. However, the effect of the allowance diminishes over time. Higher subsidies have no impact by the time a child turns two. Reductions in subsidies stimulate a faster return to employment.

This study aims to review PSAK 71 (2017) implementation on the provision of accounts receivable in banking sub-sector companies in Indonesia. This implementation includes the value of reserves for accounts, preparation of the company, and the impact of company capital. This research uses qualitative methods with content analysis. This research's data uses secondary data in the form of data and information on financial statements of banking companies listed in Indonesia. The research sample selection was carried out with the criteria, namely the banking sub-sector companies listed on the Indonesia Stock Exchange based on ownership and total assets in 2019. The number of samples used in this study was six companies. This study concludes that not all companies disclose information on the allowance for accounts receivable using the new accounting standards, namely PSAK 71 (2017). Besides, companies in the banking sub-sector are generally ready to implement PSAK 71 (2017). Furthermore, the implementation of PSAK 71 impacts the decrease in the capital in each company.

This paper updates and extends the systematic review and meta-analysis of Wardman and Batley (Transportation 41:1041–1069, 2014), which hitherto was the most comprehensive study of the impacts of punctuality on passenger rail demand in the literature. Whereas the 2014 paper covered 51 elasticities from 6 studies in Great Britain published between 2003 and 2011, this updated paper adds 11 subsequent British studies yielding a further 201 observations. The meta-model recovers a range of significant effects, relating to whether the elasticity was short versus long run, flow type and distance, season versus nonseason tickets, the relevant measure of lateness, and whether the purpose of the study was specifically the estimation of late time elasticities. Allowance was also made for study quality-related issues. The data indicated that, despite dynamic models being commonplace, there is some uncertainty as to how long the long run is. Alongside the meta-model, the paper also reports new econometric evidence that addresses some gaps in existing evidence and knowledge, especially in relation to functional form and non-linearity of effects. Findings from both strands of analysis would seem to suggest that rail industry guidance has tended to overstate the demand impacts of punctuality.

We provide the first evidence on the relationship between disability programs and markers of financial distress: bankruptcy, foreclosure, eviction, and home sale. Rates of these adverse financial events peak around the time of disability application and subsequently fall for both allowed and denied applicants. To estimate the causal effect of disability programs on these outcomes, we use variation induced by an age-based eligibility rule and find that disability allowance substantially reduces the likelihood of adverse financial events. Within three years of the decision, the likelihood of bankruptcy falls by 0.81 percentage point (30 percent), and the likelihood of foreclosure and home sale among homeowners falls by 1.7 percentage points (30 percent) and 2.5 percentage points (20 percent), respectively. We find suggestive evidence of reductions in eviction rates. Conversely, the likelihood of home purchases increases by 0.86 percentage point (20 percent) within three years. We present evidence that these changes reflect true reductions in financial distress. In our model of optimal disability benefits, considering these extreme events increases optimal disability benefits and potentially shortens waiting times.

This study examines disparity in call duty and hazard allowance and its implication on health worker's commitment and industrial dispute in tertiary hospital in South-South, Nigeria. A survey method that allows for the use of structured questionnaire was adopted. The study used a combination of purposive and random sampling techniques in determining a sample of 1191 participants from 4 tertiary hospitals in South-South Nigeria. Data gathered from the field was coded and analyzed using Linear Regression at 0.05 level of significance. Results revealed that call duty discrepancies and hazard allowances significantly affect health workers' commitment and industrial disputes in tertiary hospitals. The study recommended, among others, that National Salaries, Incomes and Wages Commission should carry out a comprehensive review of all health worker's wages and allowances in Nigeria with the view of harmonizing them. The commission should also evolve a periodic pay reform for health workers in Nigeria.