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The financial viability of Sub-Sahara Africa (SSA) electricity sectors has become a central energy policy issue in recent years. This follows persistent under-recovery of costs which are amongst some of the highest in the world. Discussions, however, focus on tariff and utility reforms and inadequately on costs efficiency and the role of broader sector reforms in persistently high costs. Through a synthesis of reform theories and case studies and using small electricity systems as a surrogate for liberalized electricity sectors without competitive markets, this paper examines the connection between sector reforms and costs. It brings an economic perspective to the discussion on utility financial performance in SSA electricity systems and the need for a holistic policy approach for sustainable cost-recovery. In this, we recommend the promotion of mobile power plants to facilitate contestability in generation and need for non-island small systems to participate in regional power markets to neutralize the scale limitations of their autarkic demand. Utilities and regulatory agencies should form platforms to share information on cost opportunities and possibilities to inform procurement designs and regulatory benchmarks. Regional markets could partner with national governments to develop subsidy schemes such as Contracts for Differences to remove rigidities imposed by national power purchasing contracts to promote deeper participation of small systems in regional power markets. Yardstick competition in the distribution segment remains viable in many small electricity systems and should be pursued at the regional level in the short run to medium term and at the national levels in the long term following deconcentration and the introduction of private sector participation. [ABSTRACT FROM AUTHOR]

Abstract Background The NHS Charges to Overseas Visitors Regulations 2015 outline when healthcare costs should be recuperated from overseas visitors in England. National and global stakeholders have expressed concerns that charging may exacerbate health inequalities and undermine public health efforts especially among vulnerable migrant groups. This review aims to systematically describe the evidence regarding the impact of NHS charging regulations on healthcare access and utilisation and health outcomes for migrants in England. Methods A systematic search of scientific databases and grey literature sources was performed. Quantitative and qualitative studies, case studies and grey literature published between 1 January 2014 and 1 April 2021 were included. Screening, data extraction and quality appraisal were carried out in accordance with PRISMA guidelines. Results From the 1,459 identified studies, 10 were selected for inclusion. 6 were qualitative, 3 were mixed methods and 1 was quantitative. The evidence is lacking but suggests that fears of charging and data sharing can deter some migrants from accessing healthcare. There is also evidence to suggest a lack of knowledge of the charging regulations among patients and healthcare professionals is contributing to this deterrence. Conclusions Further independent research supported by strengthening of data collection is required to better understand the effects of charging on healthcare and health outcomes among vulnerable migrants. Our findings support improved training and communication about NHS Charging Regulations for patients and professionals.

[Introduction] Under the goal of "carbon peak and neutrality" goal, the new power system with new energy as the main body has attached great importance to energy storage on the "source-grid-load" side. Exploring the energy storage business model and cost recovery mechanism, and improving the energy storage related market rules and supporting policy mechanism are of great significance to promote the sustainable development of energy storage, the construction of new power system and the realization of the "carbon peak and neutrality" goal. [Method] The source of energy storage income is calculated by using various methods such as operation period pricing method, cost + reasonable income and power load loss value based on energy storage pricing at home and abroad. [Result] The application scenarios, business models and cost recovery mechanism of new energy storage on the "source-grid-load" side were sorted out, and the existing problems and policy suggestions were summarized. [Conclusion] The research results are of good operability and reference value, and can provide useful reference for the development and policy-making of energy storage.

In August 2021, there was an alteration in the production-sharing contract for Field A, which is located at Rokan Block, Riau Province. The methods that were applied were waterflood and artificial lift by using an Electrical Submersible Pump (ESP). This block is an expiry block, whereas a new block is due to contract expiry from the previous contractor. The contract previously used was a Production Sharing Contract (PSC) Cost Recovery, which changed to PSC Gross Split. This contract comparison aims to synergistically evaluate the comparison of the two economic models and also to determine a more efficient and appropriate scheme to be applied to field A, as well as to analyze the parameters that can affect the economic indicators. The results of the economic analysis that has been carried out show that the PSC Gross Split scheme is better than the PSC Cost Recovery scheme. The NPV of the PSC Gross Split scheme for 30 wells was $37,903,000, and the PSC Cost Recovery scheme for 30 wells was $13,850,000. From 30 wells, the result decided on the A6 Well, which the NPV of A6 Well has the best NPV for both schemes based on the contractor's point of view, $494,000 for the PSC Cost Recovery, and $ 1,380,000 for the PSC Gross Split. The Pay Out Time (POT) is derived as well from A6 Well for both schemes, which is 1.39 years for PSC Cost Recovery and 1.2 years for PSC Gross Split. The Interest Rate of Return (IRR) of PSC Cost Recovery is 146% on the A19 Well, and for PSC Gross Split is 408% on the A4 Well. The sensitivity analysis that has been carried out shows that the parameters of the amount of oil production and the price of oil have a significant effect on both schemes.

Copyright of Review of African Political Economy is the property of Review of Political Economy (ROAPE) 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.)

Globally, billions of people rely on piped water and sanitation services delivered by municipal water utilities, but many of these systems, particularly in low- and middle-income countries (LMICs) are plagued by chronic problems of inequitable access, intermittent supply, and poor water quality. While improving service quality in these persistently underperforming systems will certainly require substantial infrastructure investment and supportive maintenance, a parallel strengthening of utilities and regulators' capacity and management is at least as fundamental. And though prior research highlights the lack of capacity, misaligned incentives, and ineffective policies that lead LMIC utilities to perform so poorly, the identification of sustainable and replicable solutions to these problems, that extends beyond a small set of cases, has proven difficult. This paper argues for greater use of systems dynamics models to facilitate more holistic thinking about the potential of different intervention strategies, acknowledging that the behavior of utility-based water management systems is defined by complex interactions. This complexity plays out in reinforcing and balancing feedback between variables, lagged responses, and dynamics that often preclude moving past critical thresholds that define poverty or low performance traps. The paper then discusses how several basic archetypes relate to experiences of institutional reform failure and success described in the broader literature, with the goal of motivating future application of these methods for comparative analysis of different utility water system improvements. [ABSTRACT FROM AUTHOR]

Copyright of Electric Power Automation Equipment / Dianli Zidonghua Shebei is the property of Electric Power Automation Equipment Press 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.)

Municipal solid waste services in Jordan are being provided by municipalities, where 90% of the generated solid waste finds its way to the landfills and dump sites. All Jordanian municipalities are suffering from low cost recovery where it reaches 50% in its best case. Realizing these facts, recently, the Jordanian government has embarked on an ambitious package of regulations and policies to promote the adoption of circular economy options. The National Solid Waste Management Strategy (NSWMS) of Jordan has called for rationalization, gradual increase of the service fees and adoption of circular economy options through recycling and composting. To assess the impacts of the proposed policies by the NSWMS on the financial sustainability, a system dynamic modeling (SDM) was carried out for the two largest municipalities in the country, namely Greater Amman Municipality (GAM) and Greater Irbid Municipality (GIM). The share of solid waste management cost from the total municipal budget in GAM and GIM is 13.3% and 24%, respectively. On the other hand, the cost per ton of solid waste management in GAM is USD 85 and in GIM it is USD 50. Medium-term and long-term scenarios were considered in the SDM analysis. By considering the year 2016 as a baseline year, the simulation revealed that during the midterm period (2022–2026), the cost recovery will be increased from 54% to 82.5% in GAM, while in GIM it will be raised from 45% to 70%. Moreover, during the long-term period (2027–2034) as a result of adopting circular economy options by recycling and composting, both GAM and GIM will achieve full cost recovery of the solid waste services, in 2028 and 2029, respectively. Furthermore, diverting the solid waste from the landfill will lead to climate change mitigation, where about 652,275 tons of CO2eq. and greenhouse gases will be avoided. It is recommended that municipalities in Jordan should consider a more efficient solid waste collection mechanism rather than through electricity bills. Further research is needed to assess the impact of other circular economy options such as waste to energy and extended producer responsibility (EPR). [ABSTRACT FROM AUTHOR]

Maintaining a financial sustainable pipe water supply (PWS) is one of the serious challenges in sustainable provision of water supply in rural areas. Poor revenue collection and willingness to pay for the service is adding severity to the problem. This study analyses the factors affecting revenue collection in rural water utilities and measures its efficiency in maximizing revenue and average hour of water supply per day. The findings convey that cost recovery is a failure in rural water supply even they are not able to generate revenue. Inactive community participation, the notion of free water supply, unaccountable payment is main reason for poor revenue collection. Therefore, active community participations, educating the household on water supply, adoption of accountable payment mode will be a step towards revenue generation. To attain efficiency, the utilities can expand their output revenue and hours of water supply by 22% without altering their input. This study is an empirical contribution in the field of sustainable provision of water supplies, which address the problem of poor revenue generation in rural water supply and find out the reason for it. [ABSTRACT FROM AUTHOR]

Reliable electricity access is vital to economic growth, though financial challenges can undermine service quality. In Karachi, Pakistan, the local utility intervened to reduce losses and improve bill revenue recovery. The intervention increased budgets to improve infrastructure, provided staff incentives, and expanded customer engagement activities. We employ qualitative techniques to study managers' and customers' perceptions of the intervention and the mechanisms driving its effects. While managers credit the multi-pronged nature of the intervention for increasing trust and mitigating the effects of the COVID-19 pandemic, customers report no increase in trust and focus primarily on infrastructure improvements. • Project Sarbulandi increased budgets for high loss areas and ramped up activities. • General Managers found that activities worked together to improve bill payment. • Infrastructure interventions helped to prevent theft. • Culture of non-payment was impacted by greater customer engagement. • Customer experience more focused on infrastructure changes than customer engagement. [ABSTRACT FROM AUTHOR]

The article demonstrates the cost-output-profit method possibilities for use by cultural organisations, studies the hypothetical cost recovery possibility from entertainment events, develops practical tools for their financial analytics. Managerial and financial analysis, econometric and graphical construction functions methods have been used. The “proof to the contrary” methods have been applied to investigate the performing arts organisations unprofitability, first substantiated by W. Baumol and W. Bowen. With regard to cultural organisations in the conditions of two-year epidemiological restrictions, a normative threshold occupancy of the hall has been established. Retaining a certain revenue share from ticket sales is not enough to cover current rental costs. In this context, economic performance analytics (operational leverage calculation, break-even analysis) is necessary to analyse the performing arts organisations losses in a pandemic. On the example of the “increased demand” performance, the hypothesis on the existence of a break-even point in which incomes and expenses are balanced has been rejected. The novelty of the study lies in fact that different methods of calculating production costs for theatres have been summarised and a methodology for checking the break-even points existence for organising entertainment events in the long and short term has been presented.

Land readjustment offers opportunities for addressing challenges related to rapid urbanisation but is rarely used in practice, especially in sub-Saharan Africa. This situation has led some researchers to refer to the untapped potential as “sleeping beauty”. Through a narrative review, this study analyses the self-financing potential of land readjustment and the implications for its application in sub-Saharan Africa. The results show that government budget allocations for covering upfront costs, acquiring a loan, and selling reserve land are the three financing mechanisms for land readjustment projects. The capability of land readjustment to finance its implementation relies, to a large extent, on the landowners' contributions of land for infrastructure development and the sale of reserve land. The extent of cost recovery depends much on the local land market and the period during which reserve land is retained before the sale. Moreover, land readjustment is usually self-financed to a limited extent, implying a need to establish supplementary funding before initiating the project. Nevertheless, land readjustment has the potential to overcome financial constraints to a large extent for infrastructure provision and address social inclusiveness in rapidly urbanising regions. These findings are essential for urban planners, property developers and policymakers in sub-Saharan Africa, where urban growth is fast and municipal authorities face constraints in financing infrastructure.

In South Africa, local government is envisaged as a critical site of redistribution. This vision is laid out in the 1998 White Paper on Local Government. It imagined an entirely new kind of municipality, one that was focused on the delivery of services to all South Africans and was aimed at addressing historical injustices and reducing poverty and inequality. Now, however, more than two decades later, local government has become a site of systemic dysfunction. The financial and infrastructural state of municipalities is deeply troubling. This paper will unpack the influence and impact of privatisation and commercialisation principles on the South African water sector. The focus will be placed on the drivers of institutional and infrastructural dysfunction as they manifest themselves in the form of persistent inequality in water access. The systemic dimensions to municipal governance failure will be centred, as local government was envisioned as a critical site of redistribution. Thereafter, community responses and future pathways toward more just provisioning are considered. [ABSTRACT FROM AUTHOR]

Copyright of Southern Energy Construction is the property of Southern Energy Construction Editorial Office 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.)

Expansion planning models are tools frequently employed to analyze the transition to a carbon-neutral power system. Such models provide estimates for an optimal technology mix and optimal operating decisions, but they are also often used to obtain prices and subsequently calculate profits. This paper analyzes the impact of modeling assumptions on convexity for power system outcomes and, in particular, on investment cost recovery. Through a case study, we find that although there is a long-term equilibrium for producers under convex models, introducing realistic constraints, such as non-convexities/lumpiness of investments, inelastic demand or unit commitment constraints, leads to profitability challenges. We furthermore demonstrate that considering only short-term marginal costs in market-clearing may potentially create a significant missing-money problem caused by a missing-market problem and dual degeneracy in a 100 percent renewable system. [ABSTRACT FROM AUTHOR]

In South Africa, local government is envisaged as a critical site of redistribution. This vision is laid out in the 1998 White Paper on Local Government. It imagined an entirely new kind of municipality, one that was focused on the delivery of services to all South Africans and was aimed at addressing historical injustices and reducing poverty and inequality. Now, however, more than two decades later, local government has become a site of systemic dysfunction. The financial and infrastructural state of municipalities is deeply troubling. This paper will unpack the influence and impact of privatisation and commercialisation principles on the South African water sector. The focus will be placed on the drivers of institutional and infrastructural dysfunction as they manifest themselves in the form of persistent inequality in water access. The systemic dimensions to municipal governance failure will be centred, as local government was envisioned as a critical site of redistribution. Thereafter, community responses and future pathways toward more just provisioning are considered.

The Federal Energy Regulatory Commission (FERC) on May 13, 2024 issued its Order 1920: "Building for the Future Through Electric Regional Transmission Planning and Cost Allocation". Years in the making and building on its previous Order 1000 and others, this 1363-page Order is being hailed as a landmark in promoting needed electric transmission development in the United States going forward. While establishing needed detailed requirements for transmission planning within regions, the Order stopped short of addressing interregional planning other than identifying issues related to it. Expanding on the traditional concept of intra regional transmission planning, inter regional planning offers advanced benefits including reduced production (fuel) costs, improved generation capacity sharing, increased clean energy supplies, reduced renewables curtailment, and improved reliability and resiliency by providing transmission support between regions. On a parallel path, Congress has recently become very active in efforts related to encouraging interregional transmission. Multiple bills have been introduced the past two years, addressing permitting reform, requirements for interregional planning, specification of minimum interregional transfer capacity, and offering investment tax credits, among other topics. While Order 1920 is now subject to numerous appeals and lawsuits that will take time to be resolved, and the Congressional bills remain to be potentially combined and passed, these are all positive signs for interregional transmission development going forward. Meanwhile, the authors have been engaged the past several years in working with multiple utilities toward development of the Power from the Prairie (PftP) interregional transmission project (www.powerfromtheprairie.com). While these utilities whom the authors recruited are a select few who can think outside their service territories toward potential interregional collaboration, significant challenges and obstacles still exist. These represent the real-world issues of whether interregional transmission can actually occur. This article combines the content of FERC Order 1920 and the various Congressional bills with the on-the-ground experience with utilities thinking about doing interregional transmission. The authors conclude that there is much more FERC can and should do going beyond Order 1920, in concert with Congress and others, to enable interregional transmission development to happen. A "Road Map" of potential next actions by FERC is suggested. In addition, the need to form a new entity that takes a more holistic interregional transmission planning view to overcome current industry inertia is also discussed. [ABSTRACT FROM AUTHOR]

The cultivation of red clover for fodder purposes on typical low-humus chernozems of the northern part of the Right-Bank Forest-Steppe of Ukraine is profitable. Regardless of the technology components, it provides a net profit of UAH 14,962-23,743 per hectare with a profitability of 88-259% and a cost of 1 ton of feed units of UAH 1,415-2,662 and raw protein of UAH 5,363-10,265, a payback of energy costs in terms of gross energy (EER) yield per hectare of 6.2-9.0 and metabolisable energy (BER) yield per hectare of 3.2-4.6, with energy costs per 1 ton of feed units of 2.86-4.20 GJ. The purpose of the study was to determine changes in the economic and energy efficiency of growing different varieties of red clover for fodder purposes depending on the methods of sowing, seed inoculation with nodule bacteria and fertilisation. During the research, the following methods were used: field and laboratory – for conducting research in the field and laboratory conditions, analytical – to determine the chemical composition of dry biomass of red clover, calculation - to determine the indicators of economic and energy efficiency. The best rates of economic and energy efficiency of red clover cultivation are provided by the variety Typhoon when seeds are inoculated with nodule bacteria on fertiliser-free soil. The additional application of P60K90 or N60R60K90 against the background of inoculation, which is necessary to preserve soil fertility, worsens them, reducing net profit by 3,486-5,943 UAH/ha

This research examines the differences in the price for water supply for the Spanish households according to the type of household and the region of residence, which is of great relevance in terms of equity. The analysis covers the entire Spanish territory with the aim of establishing comparisons between regions, determining the current situation of the various household types and highlighting some considerations on the water policy financing. The evidence obtained shows how the invoice has an unequal impact on the various types of household, as well as that there are large differences between territories. Nevertheless, it is worth noting that the differences are greater as household income decreases, thus affecting households with tighter budgets or more members. For this reason, modifying the water price policy with the objective of inducing equality and efficiency, in addition to pursuing cost recovery, would be convenient. [ABSTRACT FROM AUTHOR]

Copyright of Journal of Water Resources / Recursos Hídricos is the property of Associacao Portuguesa dos Recursos Hidricos 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.)

Indonesian oil reserves and production are greatly influenced by investment. The focus of the study is to evaluate governance options to boost investment through appropriate fiscal regime and non-fiscal policies. The main aspect of the fiscal regime to increase investment is cost recovery. When cost recovery is still interpreted as a burden on state finances and there is still a stigma that contractors commit fraud in cost recovery, it is then a big challenge for oil and gas contractors to maximize investment and for regulator in giving approval on budget. Flexible Split and First Trance Petroleum (FTP) are the 2nd highest priority to improve to accommodate dynamic situation on the oil industry such as oil price fluctuation and size of reserves. Incentives and windfall profit treatment are the other key issues on fiscal. Sufficient geological surveys and researches are crucial things to attract investment. The duration of a contract that is only 30 years is too short to maximize the contractors return because of lengthy period for exploration, construction and drillings prior production. Combination of NOC dominated and Separation of Power model seems to be the best governance model. Partnership between Pertamina and multi-national company will facilitate investment funding. [ABSTRACT FROM AUTHOR]

Copyright of Angle Health Law Review is the property of Angle Publishing Co., Ltd. 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 assessed hunters' willingness to participate in a scheme to recover the costs associated with processing diseased game. The results indicated that fifty-one percent of the hunters in a region affected by chronic wasting disease are interested in such a scheme and willing to pay an average of $20 per animal. Their willingness to participate is affected by risk perception, hunting experience, use of processing services, and income. Further, establishing such a market-based scheme would be financially profitable to game processors and helpful to wildlife agencies interested in encouraging hunters' harvest to reduce herds and facilitate effective disease surveillance. [ABSTRACT FROM AUTHOR]

Penelitian ini bertujuan untuk menganalisis cost recovery rate (CRR) dan pengendalian biaya di rumah sakit pemerintah pasca penerapan Indonesian Diagnostic Related Groups/ Cases Based Gropus (INA-DRGs/ CBGs). Penelitian dengan metode campuran ini (mixed method) dilakukan di sebuah rumah sakit rujukan provinsi tipe A yang berlokasi di salah satu provinsi di Sumatera. Data dikumpulkan dari dokumen dan database pasien serta klaim INA-DRGs/ CBG selama tahun 2018. Wawancara dengan menggunakan teknik semi structured dengan narasumber dokter dan manajemen rumah sakit. Untuk menganlisis data digunakan metode statistik deskriptif dan metode pengolahan data wawancara. Hasil penelitian menemukan bahwa akumulasi CRR hanya 60% yang artinya tarif INA-CBGs lebih kecil 40% dari total klaim rumah sakit. Penelitian ini juga menemukan perbedaan selisih klaim dan INA DRGs/CBGs antara usia pasien, jenis kelamin, hari rawatan dan tingkat keparahan. Pengendalian biaya pada rumah sakit yang diteliti masih menggunakan pendekatan agregrate/ total biaya dan belum menggunakan pendekatan kasus per kasus sehingga pengendalian biaya yang dilakukan belum optimal.

Article 9 of the Water Framework Directive (WFD) requires member states to take account not only of the principle of cost recovery of water services, including environmental and resource costs (ERCs), but also of the use of water pricing as an environmental policy instrument; nevertheless, no common methodology exists for the estimation of financial costs, nor is there a practical definition of ERC. The review of public evidence and scientific research regarding the effect of pricing on demand shows the limitations of water pricing and the need to integrate pricing and non-pricing instruments. Cost recovery remains a convenient policy for the financing of existing and future water infrastructures. This study offers a brief discussion on the theory and practice of pricing in Article 9 of the WFD and proposes the adoption of a more realistic approach to the implementation of cost recovery, one which abandons the unrealistic objective of monetisation of ERCs and proposes alternatives to the current emphasis on water pricing as a component of water resources management.

There are currently two fiscal regimes designated for resource allocation in Indonesia’s upstream oil and gas industry, the Production Sharing Contract Cost Recovery (PSC) and Gross Split. The Gross Split in the form of additional percentage split is designed to encourage contractors to implement Enhanced Oil Recovery (EOR) in mature fields. Low Salinity Water Injection (LSWI) is an emerging EOR technique in which the salinity of the injected water is controlled. It has been proven to be relatively cheaper and has simpler implementations than other EOR options in several countries. This study evaluates the LSWI project’s economy using PSC and Gross Split and then to be compared to conventional waterflooding (WF) project’s economy. There are four cases on Field X that are simulated using a commercial simulator for 5 years. The cases are evaluated under PSC and Gross Split to calculate the project’s economy. The economic indicators that will be evaluated are the Net Present Value (NPV) and sensitivity analysis is also conducted to observe the change of NPV. The parameters for sensitivity analysis are Capital Expenditure (CAPEX), Operating Expenditure (OPEX), Oil Production, and Oil Price. It is found that LSWI implementation using Gross Split is more profitable than PSC. The parameters that affects NPV the most in all PSC cases are the oil production and oil price. On the other hand, in Gross Split cases, the oil production is the parameter that affects NPV the most, followed by oil price. The novelty of this study is in the comparison of project’s economy between WF and LSWI using two different fiscal regimes to see whether Gross Split is more profitable than PSC on EOR implementation, specifically the LSWI at Field X.

Municipal solid waste services in Jordan are being provided by municipalities, where 90% of the generated solid waste finds its way to the landfills and dump sites. All Jordanian municipalities are suffering from low cost recovery where it reaches 50% in its best case. Realizing these facts, recently, the Jordanian government has embarked on an ambitious package of regulations and policies to promote the adoption of circular economy options. The National Solid Waste Management Strategy (NSWMS) of Jordan has called for rationalization, gradual increase of the service fees and adoption of circular economy options through recycling and composting. To assess the impacts of the proposed policies by the NSWMS on the financial sustainability, a system dynamic modeling (SDM) was carried out for the two largest municipalities in the country, namely Greater Amman Municipality (GAM) and Greater Irbid Municipality (GIM). The share of solid waste management cost from the total municipal budget in GAM and GIM is 13.3% and 24%, respectively. On the other hand, the cost per ton of solid waste management in GAM is USD 85 and in GIM it is USD 50. Medium-term and long-term scenarios were considered in the SDM analysis. By considering the year 2016 as a baseline year, the simulation revealed that during the midterm period (2022–2026), the cost recovery will be increased from 54% to 82.5% in GAM, while in GIM it will be raised from 45% to 70%. Moreover, during the long-term period (2027–2034) as a result of adopting circular economy options by recycling and composting, both GAM and GIM will achieve full cost recovery of the solid waste services, in 2028 and 2029, respectively. Furthermore, diverting the solid waste from the landfill will lead to climate change mitigation, where about 652,275 tons of CO2eq. and greenhouse gases will be avoided. It is recommended that municipalities in Jordan should consider a more efficient solid waste collection mechanism rather than through electricity bills. Further research is needed to assess the impact of other circular economy options such as waste to energy and extended producer responsibility (EPR).

This study's objective was to examine the comparison of petroleum management policies in accordance with the concession contract system and production sharing contract system in several countries in the Southeast Asia region. In contrast to existing research, this comparison focuses more on the countries of Indonesia, Malaysia and Brunei Darussalam, which are developing countries producing petroleum in the Southeast Asia region. Moreover, this comparative research will be used to identify the kind of oil and gas contract that will yield the highest profits for Indonesia. Since Indonesia is a developing nation that is an archipelago, it depends heavily on its oil and gas resources for foreign exchange, necessitating the creation of suitable oil and gas management laws. Comparison of oil and gas policies undertaken through interviews with oil and gas law experts and a literature review of the history of the petroleum management policies in each country. The study's findings indicate that production sharing contracts are more profitable to implement in developing maritime countries such as Indonesia, Malaysia and Brunei Darussalam compared to the concession system. This is due to the implementation of a production sharing contract system in the state has a strong position towards contractors. Apart from that, the provisions in the Production Sharing Contract also require the use of domestic labor and goods. This will definitely increase the multiplier effect and technology transfer so that Indonesia is expected to be able to compete with other countries.

Globally, disasters appear to be growing in frequency, intensity and cost. While national governments provide varying levels of assistance to affected populations and regions, are local agencies doing what they can to prepare for the next disaster? This article discusses what can be done, sometimes at minimal cost, to be better prepared to recover economically from the next disaster. [ABSTRACT FROM AUTHOR]

The oil and gas industry is complicated, with significant investment characteristics and high operating risks, including investment failure and safety risks. This industry differs from others in that each company must complete a step-by-step process, starting with exploration, development, and production (exploitation) and ending with cost recovery, production, and taxation. Prospective investors must understand the risk levels associated with each of these points. Since 2007, the Kurdistan Region's oil and gas sector has grown rapidly, and this period has been dubbed as "Kurdistan's Golden Age." As a new oil-exporting region, the income from oil is of great importance in the development of the country. Presently, several oil and gas exploration and production companies operate in the Kurdistan Region, attracting a growing number of investors. However, the purpose of this study is to better understand what Production Sharing Contracts (PSC) are, including related terms, Cost Recovery, tax processes, and areas that must be addressed in a PSC; as well as to discuss aspects of interest to tax administration, such as the Kurdistan region's Oil PSC's cost recovery issue, and to make comparisons with other developing countries such as Nigeria and Azerbaijan. The findings suggest that Kurdistan region PSC appears to be more favorable to International Oil Company (IOC) in comparison to Nigeria and Azerbaijan. As a result, a plan should be put in place to address the issues that would arise as a result of cost recovery and taxation in PSCs. The methodology included desk research, which included a review of published literature. Based on the comparative assessment, the paper reached possible conclusions regarding oil cost recovery and fiscal regimes for the respective countries, and made some recommendations for upcoming oil contracts in Kurdistan Region of Iraq (KRI). [ABSTRACT FROM AUTHOR]

This case requires students to take a multi-year tax-planning perspective for an S Corporation owner-employee. The case emphasizes the Internal Revenue Code (IRC) §199A deduction (qualified business income (QBI) deduction, created by 2017 Tax Cuts and Jobs Act) and electronic spreadsheet skills. The case also includes reasonable compensation and cost recovery issues. Students perform tax research to identify factors relevant to QBI deductions and apply this research to make QBI deduction calculations. Then, students demonstrate knowledge of the flow-through entity by incorporating IRS rules and logic into electronic spreadsheets. Finally, students improve their tax-related decision-making skills by evaluating scenarios related to the QBI deduction in a flow-through entity setting. [ABSTRACT FROM AUTHOR]

Abstract The scheme of profit sharing contracts has been significantly changed due to the enactment of Ministerial Regulation of Energy and Mineral Resources No. 8/2017 concerning the Gross Split Revenue Sharing Contract on January 16, 2017.This research focused on: First, the relationship between the change of PSC Cost Recovery form to PSC Gross Split with the mechanism of Administration of Land and Building Tax and its addressat; and Second relationship between change of PSC Cost Recovery form PSC Gross Split with procedure of Land and Building Tax calculation at exploration and exploitation stage. Intisari Skema kontrak bagi hasil mengalami perubahan yang sangat signifikan akibat diundangkannya Peraturan Menteri ESDM No. 8/2017 Tentang Kontrak Bagi Hasil Gross Split pada tanggal 16 Januari 2017. Penelitian ini difokuskan pada: Pertama, hubungan antara perubahan bentuk PSC Cost Recovery menjadi PSC Gross Split dengan mekanisme penatausahaan Pajak Bumi dan Bangunan dan addressat-nya; dan Kedua hubungan antara perubahan bentuk PSC Cost Recovery menjadi PSC Gross Split dengan tata cara perhitungan PBB pada tahap eksplorasi dan eksploitasi.

The article is about «Cost recovery» method. It is considered how the method can be used in the various types of tasks (the account, planning, forecasting, rationing, optimization, etc.). The authors described the areas, where the method is applied the most effectively. They considered its integration with other methods, which were combined in different groups and can be used for task of direct counting as well as for optimization task. Those particular methods were selected to solve specific tasks, which special literature determines as tasks when «Cost recovery» method can be applied accordingly. To explain their decision the authors used logic simulation. It allowed them to track correlations and interdependences among separate elements of costs and final indicators of company’s activity.