Search results for: Fiscal Incentives
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 426

Search results for: Fiscal Incentives

306 Human Resource Management Functions; Employee Performance; Professional Health Workers In Public District Hospitals

Authors: Benjamin Mugisha Bugingo

Abstract:

Healthcare staffhas been considered as asignificant pillar to the health care system. However, the contest of human resources for health in terms of the turnover of health workers in Uganda has been more distinct in the latest years. The objective of the paper, therefore, were to investigate the influence Role Human resource management functions in on employeeperformance of professional health workers in public district hospitals in Kampala. The study objectives were: to establish the effect of performance management function, financialincentives, non-financial incentives, participation, and involvement in the decision-making on the employee performance of professional health workers in public district hospitals in Kampala. The study was devised in the social exchange theory and the equity theory. This study adopted a descriptive research design using quantitative approaches. The study used a cross-sectional research design with a mixed-methods approach. With a population of 402 individuals, the study considered a sample of 252 respondents, including doctors, nurses, midwives, pharmacists, and dentists from 3 district hospitals. The study instruments entailed a questionnaire as a quantitative data collection tool and interviews and focus group discussions as qualitative data gathering tools. To analyze quantitative data, descriptive statistics were used to assess the perceived status of Human resource management functions and the magnitude of intentions to stay, and inferential statistics were used to show the effect of predictors on the outcome variable by plotting a multiple linear regression. Qualitative data were analyzed in themes and reported in narrative and verbatim quotes and were used to complement descriptive findings for a better understanding of the magnitude of the study variables. The findings of this study showed a significant and positive effect of performance management function, financialincentives, non-financial incentives, and participation and involvement in decision-making on employee performance of professional health workers in public district hospitals in Kampala. This study is expected to be a major contributor for the improvement of the health system in the country and other similar settings as it has provided the insights for strategic orientation in the area of human resources for health, especially for enhanced employee performance in relation with the integrated human resource management approach

Keywords: human resource functions, employee performance, employee wellness, profecial workers

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305 Application All Digits Number Benford Law in Financial Statement

Authors: Teguh Sugiarto

Abstract:

Background: The research aims to explore if there is fraud in a financial statement, use the Act stated that Benford's distribution all digits must compare the number will follow the trend of lower number. Research methods: This research uses all the analysis number being in Benford's law. After receiving the results of the analysis of all the digits, the author makes a distinction between implementation using the scale above and below 5%, the rate of occurrence of difference. With the number which have differences in the range of 5%, then can do the follow-up and the detection of the onset of fraud against the financial statements. The findings: From the research that has been done can be drawn the conclusion that the average of all numbers appear in the financial statements, and compare the rates of occurrence of numbers according to the characteristics of Benford's law. About the existence of errors and fraud in the financial statements of PT medco Energy Tbk did not occur. Conclusions: The study concludes that Benford's law can serve as indicator tool in detecting the possibility of in financial statements to case studies of PT Medco Energy Tbk for the fiscal year 2000-2010.

Keywords: Benford law, first digits, all digits number Benford law, financial statement

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304 The Development of Fiscal Policy in Light of Economic Systems

Authors: Djehich Mohamed Yousri

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This research tries to highlight the different stages and developments of financial policy which has evolved significantly in its means and mechanism, goals as well, according to the successful developments of the society, in addition to that, the role of the country has been developed from custody to intervening country, that evolution does not impact only on financial science but it was reflected on financial system concepts, that helped fr transport it from neutral financial policy to intervening policy, since each stage was characterized by a set of characteristics, financial policy considers like reflective mirror to the role of state in all times, when the state has been absent as an organized authority to society, the role of financial policy was weakened and has been limited under the impact of ideology which exists at all time, financial role has was limited until the state intervened in all aspects of life, the state role is also influential in economic, social, and political life, this study highlighting the most important developments of financial policy under successful economic systems.

Keywords: public expenditure, government spending, taxes, revenues public, economics

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303 Residents' Incomes in Local Government Unit as the Major Determinant of Local Budget Transparency in Croatia: Panel Data Analysis

Authors: Katarina Ott, Velibor Mačkić, Mihaela Bronić, Branko Stanić

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The determinants of national budget transparency have been widely discussed in the literature, while research on determinants of local budget transparency are scarce and empirically inconclusive, particularly in the new, fiscally centralised, EU member states. To fill the gap, we combine two strands of the literature: that concerned with public administration and public finance, shedding light on the economic and financial determinants of local budget transparency, and that on the political economy of transparency (principal agent theory), covering the relationships among politicians and between politicians and voters. Our main hypothesis states that variables describing residents’ capacity have a greater impact on local budget transparency than variables indicating the institutional capacity of local government units (LGUs). Additional subhypotheses test the impact of each variable analysed on local budget transparency. We address the determinants of local budget transparency in Croatia, measured by the number of key local budget documents published on the LGUs’ websites. By using a data set of 128 cities and 428 municipalities over the 2015-2017 period and by applying panel data analysis based on Poisson and negative binomial distribution, we test our main hypothesis and sub-hypotheses empirically. We measure different characteristics of institutional and residents’ capacity for each LGU. Age, education and ideology of the mayor/municipality head, political competition indicators, number of employees, current budget revenues and direct debt per capita have been used as a measure of the institutional capacity of LGU. Residents’ capacity in each LGU has been measured through the numbers of citizens and their average age as well as by average income per capita. The most important determinant of local budget transparency is average residents' income per capita at both city and municipality level. The results are in line with most previous research results in fiscally decentralised countries. In the context of a fiscally centralised country with numerous small LGUs, most of whom have low administrative and fiscal capacity, this has a theoretical rationale in the legitimacy and principal-agent theory (opportunistic motives of the incumbent). The result is robust and significant, but because of the various other results that change between city and municipality levels (e.g. ideology and political competition), there is a need for further research (both on identifying other determinates and/or methods of analysis). Since in Croatia the fiscal capacity of a LGU depends heavily on the income of its residents, units with higher per capita incomes in many cases have also higher budget revenues allowing them to engage more employees and resources. In addition, residents’ incomes might be also positively associated with local budget transparency because of higher citizen demand for such transparency. Residents with higher incomes expect more public services and have more access to and experience in using the Internet, and will thus typically demand more budget information on the LGUs’ websites.

Keywords: budget transparency, count data, Croatia, local government, political economy

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302 Intended and Unintended Outcomes of Partnerships at the Local Level in Slovakia

Authors: Daniel Klimovský

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Slovakia belongs to the most fragmented countries if one looks at its local government structure. The Slovak central governments implemented both broad devolution and fiscal decentralization some decades ago. However, neither territorial consolidation nor size categorization of local competences and powers has been implemented yet. Taking this fact into account, it is clear that the local governments are challenged not only by their citizens as customers but also by effectiveness as well as efficiency of delivered services. The paper is focused on behavior of the local governments in Slovakia and their approaches towards other local partners, including other local governments. Analysis of set of interviews shows that inter-municipal cooperation is the most common local partnership in Slovakia, but due to diversity of the local governments, this kind of cooperation leads to both intended and unintended outcomes. While in many cases the local governments are more efficient as well as effective in delivery of local services thanks to inter-municipal cooperation, there are many cases where inter-municipal cooperation fails, and it brings rather questionable or even negative outcomes.

Keywords: local governments, local partnerships, inter-municipal cooperation, delivery of local services

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301 Money as Motivation Amongst Industrial Sales People in Nigeria

Authors: Mahmoud Rufai Mahmoud

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A look at existing literature on sales force motivation reveals lack of consensus on the role monetary rewards play in motivating salespeople. In view of the apparent contradiction inherent in the literature, it follows perhaps, chat sales managers are faced with the dilemma of what role to assign to monetary incentives in the scheme of motivating salespeople. This study investigated the perception of industrial salespeople on the role of money as a motivator. The result shows that salespeople believe that money is an important motivator whose power of motivation is influenced by a complex function of economic, social and psychological variables. Based on the findings, if is recommended that managers need different types of rewards to achieve a given level of motivation.  

Keywords: motivation, salespeople, money, Nigeria

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300 Classifications of Neuroscientific-Radiological Findings on “Practicing” in Mathematics Learning

Authors: Felicitas Pielsticker, Christoph Pielsticker, Ingo Witzke

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Many people know ‘Mathematics needs practice!’ statement or similar ones from their mathematics lessons. It seems important to practice when learning mathematics. At the same time, it also seems important to practice how to learn mathematics. This paper places neuroscientific-radiological findings on “practicing” while learning mathematics in a context of mathematics education. To accomplish this, we use a literature-based discussion of our case study on practice. We want to describe neuroscientific-radiological findings in the context of mathematics education and point out stimulating connections between both perspectives. From a connective perspective we expect incentives that lead discussions in future research in the field of mathematics education.

Keywords: functional magnetic resonance imaging, fMRI, education, mathematics learning, practicing

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299 Green Growth in Kazakhstan: Political Leadership, Business Strategies and Environmental Fiscal Reform for Competitive System Change

Authors: A. S. Salimzhanova, J. C. Sardinas, O. A. Yanovskaya

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The objective of this research work is to discuss the concept of green growth in the Republic of Kazakhstan introduced by its government in the National Sustainable Development Strategy with the objective of transition to a resource-efficient, green economy. We believe that emerging economies like Kazakhstan can pursue a cleaner and more efficient development path by introducing an environmental tax system based on resource consumption rather than only income and labor. The key issues discussed in this article are the eco-efficiency, which refers to closing the gap between economic and ecological efficiencies, and the structural change of the economy toward green growth. We also strongly believe that studying the experience of East Asian countries on green reform including eco-innovation and green solutions in business is essential to the case of Kazakhstan. All of these will raise the status of Kazakhstan to the level of one of the thirty developed countries over the next decades.

Keywords: economic strategy, green growth, green solutions, natural resource management, environmental tax system

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298 Quasi-Federal Structure of India: Fault-Lines Exposed in COVID-19 Pandemic

Authors: Shatakshi Garg

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As the world continues to grapple with the COVID-19 pandemic, India, one of the most populous democratic federal developing nation, continues to report the highest active cases and deaths, as well as struggle to let its health infrastructure not succumb to the exponentially growing requirements of hospital beds, ventilators, oxygen to save thousands of lives daily at risk. In this context, the paper outlines the handling of the COVID-19 pandemic since it first hit India in January 2020 – the policy decisions taken by the Union and the State governments from the larger perspective of its federal structure. The Constitution of India adopted in 1950 enshrined the federal relations between the Union and the State governments by way of the constitutional division of revenue-raising and expenditure responsibilities. By way of the 72nd and 73rd Amendments in the Constitution, powers and functions were devolved further to the third tier, namely the local governments, with the intention of further strengthening the federal structure of the country. However, with time, several constitutional amendments have shifted the scales in favour of the union government. The paper briefly traces some of these major amendments as well as some policy decisions which made the federal relations asymmetrical. As a result, data on key fiscal parameters helps establish how the union government gained upper hand at the expense of weak state governments, reducing the local governments to mere constitutional bodies without adequate funds and fiscal autonomy to carry out the assigned functions. This quasi-federal structure of India with the union government amassing the majority of power in terms of ‘funds, functions and functionaries’ exposed the perils of weakening sub-national governments post COVID-19 pandemic. With a complex quasi-federal structure and a heterogeneous population of over 1.3 billion, the announcement of a sudden nationwide lockdown by the union government was followed by a plight of migrants struggling to reach homes safely in the absence of adequate arrangements for travel and safety-net made by the union government. With limited autonomy enjoyed by the states, they were mostly dictated by the union government on most aspects of handling the pandemic, including protocols for lockdown, re-opening post lockdown, and vaccination drive. The paper suggests that certain policy decisions like demonetization, the introduction of GST, etc., taken by the incumbent government since 2014 when they first came to power, have further weakened the states and local governments, which have amounted to catastrophic losses, both economic and human. The role of the executive, legislature and judiciary are explored to establish how all these three arms of the government have worked simultaneously to further weaken and expose the fault-lines of the federal structure of India, which has lent the nation incapacitated to handle this pandemic. The paper then suggests the urgency of re-looking at the federal structure of the country and undertaking measures that strengthen the sub-national governments and restore the federal spirit as was enshrined in the constitution to avoid mammoth human and economic losses from a pandemic of this sort.

Keywords: COVID-19 pandemic, India, federal structure, economic losses

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297 A Blueprint for Responsible Launch of Small Satellites from a Debris Perspective

Authors: Jeroen Rotteveel, Zeger De Groot

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The small satellite community is more and more aware of the need to start operating responsibly and sustainably in order to secure the use of outer space in the long run. On the technical side, many debris mitigation techniques have been investigated and demonstrated on board small satellites, showing that technically, a lot of things can be done to curb the growth of space debris and operate more responsible. However, in the absence of strict laws and constraints, one cannot help but wonder what the incentive is to incur significant costs (paying for debris mitigation systems and the launch mass of these systems) and to lose performance onboard resource limited small satellites (mass, volume, power)? Many small satellite developers are operating under tight budgets, either from their sponsors (in case of academic and research projects) or from their investors (in case of startups). As long as it is not mandatory to act more responsibly, we might need to consider the implementation of incentives to stimulate developers to accommodate deorbiting modules, etc. ISISPACE joined the NetZeroSpace initiative in 2021 with the aim to play its role in secure the use of low earth orbit for the next decades by facilitating more sustainable use of space. The company is in a good position as both a satellite builder, a rideshare launch provider, and a technology development company. ISISPACE operates under one of the stricter space laws in the world in terms of maximum orbital lifetime and has been active in various debris mitigation and debris removal in-orbit demonstration missions in the past 10 years. ISISPACE proposes to introduce together with launch partners and regulators an incentive scheme for CubeSat developers to baseline debris mitigation systems on board their CubeSats in such a way that is does not impose too many additional costs to the project. Much like incentives to switch to electric cars or install solar panels on your house, such an incentive can help to increase market uptake of behavior or solutions prior to legislation or bans of certain practices. This can be achieved by: Introducing an extended launch volume in CubeSat deployers to accommodate debris mitigation systems without compromising available payload space for the payload of the main mission Not charging the fee for the launch mass for the additional debris mitigation module Whenever possible, find ways to further co-fund the purchase price, or otherwise reduce the cost of flying debris mitigation modules onboard the CubeSats. The paper will outline the framework of such an incentive scheme and provides ISISPACE’s way forward to make this happen in the near future.

Keywords: netZerospace, cubesats, debris mitigation, small satellite community

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296 Application First and Second Digits Number in the Benford Law

Authors: Teguh Sugiarto

Abstract:

Background: This study aims to explore the fraud that occurred in the financial statements using the Benford distribution law of 1st and 2nd case study of PT AKR Corporindo Tbk. Research Methods: In this study the authors use the first digit of the analysis and the analysis of the second digit of Bedford’s law. Having obtained the results of the analysis of the first and second digits, authors will make the difference between implementations using the scale above and below 5%. The number that has the level of difference in the range of 5% above or below, then a financial report in may, to analyse in the followup to the direction of the audit investigation, and authors assume happens a confusion in the financial statements. Findings: From research done, we found that there was a difference in the results of the appearance of the first digit of the number with the proper use of Benford's law, according to PT AKR Corporindo financial reports Tbk for the fiscal year 2006-2010, above and below the level the difference in set 5%. Conclusions: From the research that has been done, it can be concluded that on PT AKR Corporindo financial report 2006, 2007, 2008, 2009 and 2010, there is a level difference of appearance of numbers according to Benford's law is significant, as presented in the table analysis.

Keywords: Benford law, first digits, second digits, Indonesian company

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295 Insertion of Photovoltaic Energy at Residential Level at Tegucigalpa and Comayagüela, Honduras

Authors: Tannia Vindel, Angel Matute, Erik Elvir, Kelvin Santos

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Currently in Honduras, is been incentivized the generation of energy using renewable fonts, such as: hydroelectricity, wind power, biomass and, more recently with the strongest growth, photovoltaic energy. In July 2015 were installed 455.2 MW of photovoltaic energy, increasing by 24% the installed capacity of the national interconnected system existing in 2014, according the National Energy Company (NEC), that made possible reduce the thermoelectric dependency of the system. Given the good results of those large-scale photovoltaic plants, arises the question: is it interesting for the distribution utility and for the consumers the integration of photovoltaic systems in micro-scale in the urban and rural areas? To answer that question has been researched the insertion of photovoltaic energy in the residential sector in Tegucigalpa and Comayagüela (Central District), Honduras to determine the technical and economic viability. Francisco Morazán department, according the National Statistics Institute (NSI), in 2001 had more than 180,000 houses with power service. Tegucigalpa, department and Honduras capital, and Comayagüela, both, have the highest population density in the region, with 1,300,000 habitants in 2014 (NSI). The residential sector in the south-central region of Honduras represents a high percentage being 49% of total consumption, according with NEC in 2014; where 90% of this sector consumes in a range of 0 to 300 kWh / month. All this, in addition to the high level of losses in the transmission and distribution systems, 31.3% in 2014, and the availability of an annual average solar radiation of 5.20 kWh/(m2∙day) according to the NASA, suggests the feasibility of the implementation of photovoltaic systems as a solution to give a level of independency to the households, and besides could be capable of injecting the non-used energy to the grid. The capability of exchange of energy with the grid could make the photovoltaic systems acquisition more affordable to the consumers, because of the compensation energy programs or other kinds of incentives that could be created. Technical viability of the photovoltaic systems insertion has been analyzed, considering the solar radiation monthly average to determine the monthly average of energy that would be generated with the technology accessible locally and the effects of the injection of the energy locally generated on the grid. In addition, the economic viability has been analyzed too, considering the photovoltaic systems high costs, costs of the utility, location and monthly energy consumption requirements of the families. It was found that the inclusion of photovoltaic systems in Tegucigalpa and Comayagüela could decrease in 6 MW the demand for the region if 100% of the households use photovoltaic systems, which acquisition may be more accessible with the help of government incentives and/or the application of energy exchange programs.

Keywords: grid connected, photovoltaic, residential, technical analysis

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294 Reproductive Governmentality in Mexico: Production, Control and Regulation of Contraceptive Practices in a Public Hospital

Authors: Ivan Orozco

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Introduction: Forced contraception constitutes part of an effort to control the life and reproductive capacity of women through public health institutions. This phenomenon has affected many Mexican women historically and still persists nowadays. The notion of reproductive governmentality refers to the mechanisms through which different historical configurations of social actors (state institutions, churches, donor agents, NGOs, etc.) use legislative controls, economic incentives, moral mandates, direct coercion, and ethical incitements, to produce, monitor and control reproductive behaviors and practices. This research focuses on the use of these mechanisms by the Mexican State to control women's contraceptive practices in a public hospital. Method: An Institutional Ethnography was carried out, with the objective of knowing women's experiences from their own perspective, as they occur in their daily lives, but at the same time, discovering the structural elements that shape the discourses that promote women's contraception, even against their will. The fieldwork consisted in an observation of the dynamics between different participants within a public hospital and the conduction of interviews with the medical and nursing staff in charge of family planning services, as well as women attending the family planning office. Results: Public health institutions in Mexico are state tools to control and regulate reproduction. There are several strategies that are used for this purpose, for example, health personnel provide insufficient or misleading information to ensure that women agree to use contraceptives; health institutions provide economic incentives to the members of the health staff who reach certain goals in terms of contraceptive placement; young women are forced to go to the family planning service, regardless of the reason they went to the clinic; health campaigns are carried out, consisting of the application of contraceptives outside the health facilities, directly in the communities of people who visit the hospital less frequently. All these mechanisms seek for women to use contraceptives, from the women’s perspective; however, the reception of these discourses is ambiguous. While, for some women, the strategies become coercive mechanisms to use contraceptives against their will, for others, they represent an opportunity to take control over their reproductive lives. Conclusion: Since 1974, the Mexican government has implemented campaigns for the promotion of family planning methods as a means to control population growth. Although it is established in several legislations that the counselling must be carried out with a gender and human rights perspective, always respecting the autonomy of people, these research testify that health personnel uses different strategies to force some women to use contraceptive methods, thereby violating their reproductive rights.

Keywords: feminist research, forced contraception, institutional ethnography, reproductive. governmentality

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293 Derivative Usage, Ownership Structure, and Bank Value in European Countries

Authors: Chuang-Chang Chang, Keng-Yu Ho, Yu-Jen Hsiao, Hsin-Ni Yang

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Using a sample of detailed ownership data of 1,032 listed commercial bank observations in 30 European countries from 2004 to 2010, we explore what categories of shareholder are more likely to use derivatives and how different types of owners affect the bank value. We find that a shift in equity from bank investors to either non-financial companies or institutional investors have increase incentives to use derivatives. Moreover, we have significant evidence that a shift in equity from bank investors to either family or manager shareholders who attend derivative activities will decrease bank value. However, a shift in equity from bank investors to non-financial companies who use derivative instrument will increase the bank value. Our results are also robustness to address for the potential endogeneity problems.

Keywords: derivative usage, ownership structure, bank value

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292 Sustainable Development through Cleaner Production in India: Barriers and Possible Directions for Implementation Based on Case Study

Authors: Aparajita Mukherjee, D. P. Mukherjee

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This paper critically assessed pollution problems in small and medium enterprises with unique references to foundries and sponge iron industries to survey the adverse impact on human societies and the environment. The objective of this paper was to show how cleaner production concept was implemented in one foundry through improvisation of existing technology in India. Incremental advancement of existing technology minimized environmental issues and resource utilization. This study depicted that poor fiscal help, poor enforcement of government regulations, owners’ attitude and lacking specialized technical workers were the significant hindrances towards cleaner production. The paper explored the possible ways to overcome these hindrances for cleaner production. On a more general level, findings raise important questions regarding the need for a new paradigm for the implementation of cleaner production. Improvisation of existing technology in these enterprises would be cost effective towards sustainable development.

Keywords: SME pollution, ecological crisis, sustainable development, cleaner production, training

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291 How to Improve Immersiveness in Virtual Reality Through Advanced Sense of Presence: A Literature Review

Authors: Bochen Jia, Francesco Zhu

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People are constantly surprised at how real and immersive virtual reality (VR) is, even though the technology is still rudimentary, and we are only scratching the surface of its possibilities. Therefore, this literature review built a body of knowledge of existing technology that can be used to improve immersiveness in VR. For this paper, "Sense of Presence (SoP)" was chosen as the terminology to describe immersiveness in VR. Eight studies that tested VR technologies were identified. Many other studies were included to back up the incentives behind these technologies. VR technologies include vibration, airflow, thermal components, EMS, and quadcopters. Study results from selected papers were analyzed, compared, and generally positive. Seven studies had positive results, and only one had negative results. Vibration is the most effective option to improve SoP.

Keywords: virtual reality, sense of presence, self-awareness, literature review

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290 The German Air Passenger Tax: An Empirical Analysis of Tourism Outflows

Authors: Paul Gurr, Maik Moser

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In Europe, some countries recently abolished air passenger taxes (APT), while others issued or consider issuing an APT. From a fiscal perspective, APT can benefit the environment, while generating a vast amount of tax revenue with relatively low administration costs. However, they may have significant negative effects on the economy. Focusing on the German air passenger tax issued 2011, this work estimates the elasticity of tourism outflows using data on passenger departures from German airports between 2010 and 2016 aggregated by destination country. The results are obtained by estimating a model of the demand for outbound tourism. In line with theory, the regression results indicate a negative relationship between taxes and departures from Germany. Furthermore, on average, an increase of the air passenger tax rate results in a relatively higher decrease of passenger departures. The elasticity of tourism outflows can be used to estimate tax revenue changes and hence evaluate possible policy actions. Neglecting environmental reasons, the results suggest that tax revenue might be maximized by reducing the air passenger tax rate. Besides Germany, this work is also important for countries which have or consider implementing APT.

Keywords: air passenger tax, Germany, Outbound tourism, panel data

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289 Exploring De-Fi through 3 Case Studies: Transparency, Social Impact, and Regulation

Authors: Dhaksha Vivekanandan

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DeFi is a network that avoids reliance on financial intermediaries through its peer-to-peer financial network. DeFi operates outside of government control; hence it is important for us to understand its impacts. This study employs a literature review to understand DeFi and its emergence, as well as its implications on transparency, social impact, and regulation. Further, 3 case studies are analysed within the context of these categories. DeFi’s provision of increased transparency poses environmental and storage costs and can lead to user privacy being endangered. DeFi allows for the provision of entrepreneurial incentives and protection against monetary censorship and capital control. Despite DeFi's transparency issues and volatility costs, it has huge potential to reduce poverty; however, regulation surrounding DeFi still requires further tightening by governments.

Keywords: DeFi, transparency, regulation, social impact

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288 Brazilian Transmission System Efficient Contracting: Regulatory Impact Analysis of Economic Incentives

Authors: Thelma Maria Melo Pinheiro, Guilherme Raposo Diniz Vieira, Sidney Matos da Silva, Leonardo Mendonça de Oliveira Queiroz, Mateus Sousa Pinheiro, Danyllo Wenceslau de Oliveira Lopes

Abstract:

The present article has the objective to describe the regulatory impact analysis (RIA) of the contracting efficiency of the Brazilian transmission system usage. This contracting is made by users connected to the main transmission network and is used to guide necessary investments to supply the electrical energy demand. Therefore, an inefficient contracting of this energy amount distorts the real need for grid capacity, affecting the sector planning accuracy and resources optimization. In order to provide this efficiency, the Brazilian Electricity Regulatory Agency (ANEEL) homologated the Normative Resolution (NR) No. 666, from July 23th of 2015, which consolidated the procedures for the contracting of transmission system usage and the contracting efficiency verification. Aiming for a more efficient and rational transmission system contracting, the resolution established economic incentives denominated as Inefficiency installment for excess (IIE) and inefficiency installment for over-contracting (IIOC). The first one, IIE, is verified when the contracted demand exceeds the established regulatory limit; it is applied to consumer units, generators, and distribution companies. The second one, IIOC, is verified when the distributors over-contract their demand. Thus, the establishment of the inefficiency installments IIE and IIOC intends to avoid the agent contract less energy than necessary or more than it is needed. Knowing that RIA evaluates a regulatory intervention to verify if its goals were achieved, the results from the application of the above-mentioned normative resolution to the Brazilian transmission sector were analyzed through indicators that were created for this RIA to evaluate the contracting efficiency transmission system usage, using real data from before and after the homologation of the normative resolution in 2015. For this, indicators were used as the efficiency contracting indicator (ECI), excess of demand indicator (EDI), and over-contracting of demand indicator (ODI). The results demonstrated, through the ECI analysis, a decrease of the contracting efficiency, a behaviour that was happening even before the normative resolution of 2015. On the other side, the EDI showed a considerable decrease in the amount of excess for the distributors and a small reduction for the generators; moreover, the ODI notable decreased, which optimizes the usage of the transmission installations. Hence, with the complete evaluation from the data and indicators, it was possible to conclude that IIE is a relevant incentive for a more efficient contracting, indicating to the agents that their contracting values are not adequate to keep their service provisions for their users. The IIOC also has its relevance, to the point that it shows to the distributors that their contracting values are overestimated.

Keywords: contracting, electricity regulation, evaluation, regulatory impact analysis, transmission power system

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287 Prospection of Technology Production in Physiotherapy in Brazil

Authors: C. M. Priesnitz, G. Zanandrea, J. P. Fabris, S. L. Russo, M. E. Camargo

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This study aimed to the prospection the physiotherapy area technological production registered with the National Intellectual Property Institute (INPI) in Brazil, for understand the evolution of the technological production in the country over time and visualize the distribution this production request in Brazil. There was an evolution in the technology landscape, where the average annual deposits had an increase of 102%, from 3.14 before the year 2004 to 6,33 after this date. It was found differences in the distribution of the number the deposits requested to each Brazilian region, being that of the 132 request, 68,9% were from the southeast region. The international patent classification evaluated the request deposits, and the more found numbers were A61H and A63B. So even with an improved panorama of technology production, this should still have incentives since it is an important tool for the development of the country.

Keywords: distribution, evolution, patent, physiotherapy, technological prospecting

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286 Economic Development Process: A Compartmental Analysis of a Model with Two Delays

Authors: Amadou Banda Ndione, Charles Awono Onana

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In this paper the compartmental approach is applied to build a macroeconomic model characterized by countries. We consider a total of N countries that are subdivided into three compartments according to their economic status: D(t) denotes the compartment of developing countries at time t, E(t) stands for the compartment of emerging countries at time t while A(t) represents advanced countries at time t. The model describes the process of economic development and includes the notion of openness through collaborations between countries. Two delays appear in this model to describe the average time necessary for collaborations between countries to become efficient for their development process. Our model represents the different stages of development. It further gives the conditions under which a country can change its economic status and demonstrates the short-term positive effect of openness on economic growth. In addition, we investigate bifurcation by considering the delay as a bifurcation parameter and examine the onset and termination of Hopf bifurcations from a positive equilibrium. Numerical simulations are provided in order to illustrate the theoretical part and to support discussion.

Keywords: compartmental systems, delayed dynamical system, economic development, fiscal policy, hopf bifurcation

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285 A Proposal of Ontology about Brazilian Government Transparency Portal

Authors: Estela Mayra de Moura Vianna, Thiago José Tavares Ávila, Bruno Morais Silva, Diego Henrique Bezerra, Paulo Henrique Gomes Silva, Alan Pedro da Silva

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The Brazilian Federal Constitution defines the access to information as a crucial right of the citizen and the Law on Access to Public Information, which regulates this right. Accordingly, the Fiscal Responsibility Act, 2000, amended in 2009 by the “Law of Transparency”, began demanding a wider disclosure of public accounts for the society, including electronic media for public access. Thus, public entities began to create "Transparency Portals," which aim to gather a diversity of data and information. However, this information, in general, is still published in formats that do not simplify understanding of the data by citizens and that could be better especially available for audit purposes. In this context, a proposal of ontology about Brazilian Transparency Portal can play a key role in how these data will be better available. This study aims to identify and implement in ontology, the data model about Transparency Portal ecosystem, with emphasis in activities that use these data for some applications, like audits, press activities, social government control, and others.

Keywords: audit, government transparency, ontology, public sector

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284 Bedouin of Silicon Wadi: A Case Study Analysis of the Multi-Level Perspectives and Factors Affecting Bedouin Entrepreneurialism as Obstacles to Entry into the Israeli High-Tech Industry

Authors: Frazer G. Thompson

Abstract:

Israel is a nation of cultural and historical diversity, yet the success factors for a modern Bedouin-Arab high-tech entrepreneur seem to be different from those of other Jewish-Israeli citizens. The purpose of this descriptive narrative case study is to explore how an Arab-Israeli all Negev-Bedouin technology company has succeeded in the Israeli high-tech industry by utilizing technology and engineering career opportunities available to Bedouin youth for ‘Sadel Tech,’ at Be’er-Sheva, the Negev, Israel. Methods: The strategy of inquiry seeks to explore real-life contextual understandings, multi-level perspectives, and the cultural influences of personal, community, educational, and entrepreneurial factors. The research methodology includes in-depth one-on-one interviews, focus group sessions, and overt observation to explore the meaning and understanding of the constructs toward determining the effect all or a few of the elements may have on the overall success factors of the company. Results: Study results indicate that the state-run educational system in Israel fails to adequately integrate important aspects of Bedouin culture into the learning environment. However, Bedouin entrepreneurs are finding ways to compensate for these inadequacies by utilizing non-traditional methods of teaching, learning, and doing business. Government incentives for Bedouin start-ups are also recognized as contributors. Employees of Sadel live and work in the Negev, the Gaza Strip, and the West Bank, further informing the study that the traditions of tribal etiquette continue to contribute to modern Bedouin-Arab business culture. Conclusion: Bedouin's business success in Israel is a multi-dimensional concept. While cultural acumen plays a prominent and unique role for both Arab-Israelis and Jewish-Israelis in economic and entrepreneurial pursuits, the marginalization of the Bedouin continues to contribute to the lack of educational and professional opportunities for Bedouin in Israel. Although recognized as important at the government level, programs necessary to implement the infrastructure required to support Bedouin entrepreneurship in Israel remain infantile. The Israeli Government is providing opportunities through grants and other incentives for Bedouin entrepreneurial start-ups, indicating that Israel has recognized the impact of this growing demographic. However, although many Bedouin graduates from University each year with advanced degrees, opportunities for Bedouin within the Israeli high-tech sector remain scarce.

Keywords: Bedouin education, Bedouin entrepreneur, economic anthropology, ethnic business opportunities, Israeli tech, Silicon Wadi

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283 Nudging the Criminal Justice System into Listening to Crime Victims in Plea Agreements

Authors: Dana Pugach, Michal Tamir

Abstract:

Most criminal cases end with a plea agreement, an issue whose many aspects have been discussed extensively in legal literature. One important feature, however, has gained little notice, and that is crime victims’ place in plea agreements following the federal Crime Victims Rights Act of 2004. This law has provided victims some meaningful and potentially revolutionary rights, including the right to be heard in the proceeding and a right to appeal against a decision made while ignoring the victim’s rights. While victims’ rights literature has always emphasized the importance of such right, references to this provision in the general literature about plea agreements are sparse, if existing at all. Furthermore, there are a few cases only mentioning this right. This article purports to bridge between these two bodies of legal thinking – the vast literature concerning plea agreements and victims’ rights research– by using behavioral economics. The article will, firstly, trace the possible structural reasons for the failure of this right to be materialized. Relevant incentives of all actors involved will be identified as well as their inherent consequential processes that lead to the victims’ rights malfunction. Secondly, the article will use nudge theory in order to suggest solutions that will enhance incentives for the repeat players in the system (prosecution, judges, defense attorneys) and lead to the strengthening of weaker group’s interests – the crime victims. Behavioral psychology literature recognizes that the framework in which an individual confronts a decision can significantly influence his decision. Richard Thaler and Cass Sunstein developed the idea of ‘choice architecture’ - ‘the context in which people make decisions’ - which can be manipulated to make particular decisions more likely. Choice architectures can be changed by adjusting ‘nudges,’ influential factors that help shape human behavior, without negating their free choice. The nudges require decision makers to make choices instead of providing a familiar default option. In accordance with this theory, we suggest a rule, whereby a judge should inquire the victim’s view prior to accepting the plea. This suggestion leaves the judge’s discretion intact; while at the same time nudges her not to go directly to the default decision, i.e. automatically accepting the plea. Creating nudges that force actors to make choices is particularly significant when an actor intends to deviate from routine behaviors but experiences significant time constraints, as in the case of judges and plea bargains. The article finally recognizes some far reaching possible results of the suggestion. These include meaningful changes to the earlier stages of criminal process even before reaching court, in line with the current criticism of the plea agreements machinery.

Keywords: plea agreements, victims' rights, nudge theory, criminal justice

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282 Impact of the Fourth Industrial Revolution on Food Security in South Africa

Authors: Fiyinfoluwa Giwa, Nicholas Ngepah

Abstract:

This paper investigates the relationship between the Fourth Industrial Revolution and food security in South Africa. The Ordinary Least Square was adopted from 2012 Q1 to 2021 Q4. The study used artificial intelligence investment and the food production index as the measure for the fourth industrial revolution and food security, respectively. Findings reveal a significant and positive coefficient of 0.2887, signifying a robust statistical relationship between AI adoption and the food production index. As a policy recommendation, this paper recommends the introduction of incentives for farmers and agricultural enterprises to adopt AI technologies -and the expansion of digital connectivity and access to technology in rural areas.

Keywords: Fourth Industrial Revolution, food security, artificial intelligence investment, food production index, ordinary least square

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281 Factors Affecting Sustainable Water Management in Water-Challenged Societies: Case Study of Doha Qatar

Authors: L. Mathew, D. Thomas

Abstract:

Qatar is a desert country with scarce fresh water resources, low rainfall and very high evaporation rate. It meets the majority of its water requirement through desalination process which is very expensive. Pressures are expected to mount on account of high population growth rate and demands posed by being the venue for 2022 FIFA World cup. This study contributes towards advancing the knowledge of the factors affecting sustainable water consumption in water-challenged societies by examining the case of Doha, Qatar. Survey research methods have been predominantly used for this research. Surveys were conducted using self-administered questionnaires. Focused group interviews and personal interviews with Qatar’s residents were also used to obtain deeper insights. Salient socio-cultural factors that drive the water consumption behavior of the public and which in turn affect sustainable water management practices are determined. Suggestions for reducing water consumption as well as fiscal and punitive measures to curb overuse and misuse of water are also identified.

Keywords: Middle East, Qatar, water consumption, water management, sustainability

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280 Chief Financial Officer Compensation in Mergers and Acquisitions Activities

Authors: Martin Bugeja, Helen Spiropolos

Abstract:

Using a sample of U.S. firms during the period 1993-2015, this study examines whether mergers and acquisitions (M&A) impact the compensation of the Chief Financial Officer (CFO) in the bidding and integration phases of M&As. The study finds that after controlling for CEO power, CFOs’ total compensation is higher during M&A years and is driven by higher equity incentives. These results are robust to controlling for self-selection. Furthermore, CFOs receive a greater bonus during the year of acquisition and the year prior. The study also investigates if CFO compensation during M&A years is driven by M&A characteristics and finds that deal size and diversification are positively related to total compensation while completion time is negatively related. The results are robust to a number of sensitivity tests and additional analyses.

Keywords: chief financial officer, compensation, mergers, acquisitions

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279 Ageing Population and Generational Turn-Over in the Italian Labour Market: Towards a Sustainable Solidarity

Authors: Marianna Russo

Abstract:

Ageing population and youth unemployment are the major challenges that Western Countries – and Italy in particular – are facing in recent years. These phenomena have a significant impact not only on the labour market and the welfare system, but also on the organisational models of work. Therefore, in Italy, in the past few years, there have been some attempts to regulate the management of generational turn-over: intergenerational pacts, early retirement incentives, solidarity contracts, etc. In particular, this paper aims to focus on the expansive solidarity contracts, that were introduced in the Italian legal system for the first time in 1984. Indeed, they have been little used during the thirty years of their lives, so the Legislative Decree no. 148/2015, implementing the so-called Jobs Act, has given them another opportunity. The paper tries to analyse the rules and the empirical data, looking for a sustainable model of generational turn-over management.

Keywords: ageing population, generational turn-over, Italian jobs' act, solidarity contracts

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278 Leadership and Management Strategies of Sports Administrator in Asia

Authors: Mark Christian Inductivo Siwa, Jesrelle Ormoc Bontuyan

Abstract:

This study was conducted in selected tertiary schools in selected universities in Asian countries such as Philippines, Thailand, and China, which are the top performing countries in Southeast Asian Games or SEA Games and Asian School Games (ASG), also known as the Youth SEA Games and Asian Games. The respondents of the study are sports administrators/directors and coaches in selected Southeast Asian countries such as Philippines, Thailand, and in Asia which is China. This study has generated a progressive sports operational model of Sports Leadership and Management in Selected Universities in Asia. This study utilized mixed-method research. It is a methodology for conducting research that involves collecting, analyzing and integrating quantitative (e.g., experiments, surveys) and qualitative (e.g., focus groups, interviews) research. This approach to research is used to provide integration for a better understanding of the research problem than either of each alone. This study particularly employed the explanatory sequential design of mixed methods, which involved two phases: the quantitative phase, which involves the collection and analysis of quantitative data, followed by the qualitative phase, which involves the collection and analysis of qualitative data. This study will prioritize the quantitative data and the findings will be followed up during the interpretation phase in the qualitative data of the study. The qualitative data help explain or build upon initial quantitative results. In phase I, the researcher began with the collection and analysis of the quantitative data. His investigation gave greater emphasis on the quantitative methods, particularly employed surveys with the coaches and sports directors of the three selected universities in Asia. In Phase II, the researcher subsequently collected and analyzed the qualitative data obtained through an interview with the sports directors to follow from or connect to the results of the quantitative phase. This study followed the data analysis spiral so that the researcher could follow – up or explain the quantitative results. The researcher engaged in the process of moving in analytic circles. Based on the school's mission and vision, the sports leadership and management consistently followed the key factors to take into account when leading the organization and managing the process in sports leadership and management when formulating objectives/goals, budget, equipment care and maintenance, facilities, training matrix, and consideration. Also, sports management demonstrates the need for development in terms of the upkeep and care of equipment as well as athlete funding. The development of goals or sports management goals, sports facilities and equipment, as well as improvements in demonstrating training and consideration, and incentives, should also include a maintenance plan. The study concluded with a progressive sports operational model that was created based on the result of the study.

Keywords: sports leadership and management, formulating objectives, budget, equipment care and maintenance, training, consideration, incentives, progressive sports operational model

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277 Cultural and Historical Roots of Plagiarism in Georgia

Authors: Lali Khurtsia, Vano Tsertsvadze

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The purpose of the study was to find out incentives and expectations, methods and ways, which are influential to students during working with their thesis. Research findings shows that the use of plagiarism has cultural links deep in the history - on the one hand, the tradition of sharing knowledge in the oral manner, with its different interpretations, and on the other hand the lack of fair and honest methods in the academic process. Research results allow us to determine general ideas about preventive policy to reduce the use of plagiarism. We conducted surveys in three different groups – we interviewed so-called diploma writers, students on bachelors and masters level and the focus group of lecturers. We found that the problem with plagiarism in Georgia has cultural-mental character. We think that nearest years’ main task should be breaking of barriers existed between lecturers and students and acknowledgement of honest principals of study process among students and pupils.

Keywords: education, Georgia, plagiarism, study process, school, university

Procedia PDF Downloads 201