793 resultados para Income tax


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The small-scale fishing industry of Oman is responsible for almost 90 percent of the total marine fishery production. It is also the main supplier of fish for Omani households. This study analyzes the factors that determine small-scale fishermen’s income on Oman’s Batinah Coast, which has almost 30 percent of Oman’s population and more than one-third of the small-scale fishermen. We find that fishermen’s income here can be explained broadly under four major blocks of variables: geographical region, fishing inputs and catch, socioeconomic and demographic characteristics, and the nature of the relationship with fisheries extension services. In general, the Wilayat (local administrative units) failed to make any significant impact on fishermen’s income. The variable “Fishing inputs and catch,” such as increases in engine power, boat length, weekly catch, and number of weekly trips, positively impacted fishermen’s income while increases in weekly fishing costs, number of crew members, and difficulty in getting ice had a significantly negative effect on the income. Furthermore, socioeconomic and demographic characteristics also contributed significantly in determining the fishermen’s income level. The other important findings were related to extension services. The variables “Fishermen’s exchange of information and cooperation with the ministry” and “Fishermen’s involvement in the extension activities” were found to have positive effects on fishermen’s income levels. Capitalizing on these findings could improve fishermen’s incomes and their lives across the region, as well as nationally.

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Poor rural consumers benefit from Egypt’s aquaculture sector through access to small and medium-sized farmed tilapia sold by informal fish retailers, many of whom are women. In fact, informal fish retail is the main, if not only, segment of the farmed fish value chain where women are found. This report aims to inform current and future strategies to improve conditions in informal fish retail by understanding in more depth the similarities and differences in employment quality and outcomes across different fish retailers. It is particularly focused on identifying whether and how gender inequality influences different dimensions of the work, and whether women and men have similar outcomes and employment conditions. This knowledge will help to design interventions to overcome gender-based constraints, as well as approaches that address shared obstacles and include both women and men in gender-responsive ways to ensure that all of those involved in the sector benefit.

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Fish culture in deep-water-rice (DWR) environment using net pen and polder systems was evaluated. In net pen rohu and Thai silver barb were cultured, whereas a 5-species combination (rohu, mrigal, common carp, grass carp and Thai silver barb) were cultured with BR3 rice variety and DWR. Boro-fish production system produced 2.8 t/ha of fish and 7.33 t/ha of rice in polder system with 5-species combinations.

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A survey was conducted in 3000 fishermen households surrounding 54 wetlands (Beels) of Assam. The fish diversity of the wetlands has been decreasing during the last few years due to some extrinsic and intrinsic factors. The total number of fish species recorded so far during the present study is 67 belonging to 21 families. Cyprinidae is the most dominant family represented by major group species (8), intermediate group species (3) and minor group species (12) of high commercial value. Among these three groups, the diversity of fish species is higher in the minor group fish. The present paper deals with the economic condition of the fishermen who mainly fish in the wetlands. The economic condition of the fishermen community is found very poor. The income of fishermen varies from Rs. 4.478 to Rs.7,484 per annum. A regression analysis shows that the income of fishermen is not dependent alone on the fish production but it is exclusively dependent on the value of the fish catch. All the three groups (in terms of value) have significant influence at 10.00% confidence level. But analysis of β shows that the intermediate fish group exhibits the highest influence on the variation of the fishermen income followed by minor and major group respectively.

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The study was designed to determine the costs, returns and relative profitability of pond fish and nursery fish production. In order to attain this objective, a total of 70 producers: 35 producing pond fish and 35 producing nursery fish were selected on the basis of purposive random sampling technique from 6 villages under two Upazilas (Sujanagar and Santhia) of Pabna district. It was estimated that per hectare per year gross cost of pond fish production was Tk 65,918 while gross return and net return were Tk 91,707 and Tk 25,789 respectively. Per hectare per year gross cost of nursery fish production was Tk 87,489 while gross return and net return were Tk 1,39,272 and Tk 51,783 respectively. The findings revealed that nursery fish production was more profitable than pond fish production. Cobb-Douglas production function was applied to realize the specific effect of the factors on pond fish and nursery fish production. It was observed that most of the included variables had significant impact on pond fish and nursery fish production. Out of five variables included in the function, all the variables had positive impact on return from pond fish production but stock value of pond, material cost and pond area had positive impact on return from nursery fish production.

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Freshwater giant prawn, Macrobrachium rosenbergii fry produced during late season can not withstand low temperature thus the prawn culture programme during winter is hampered. To overcome this problem, late season (August-September) prawn juveniles (0.9-6.8 g) were stocked at a density of 1.43 to 3.57/square meter in 350-476 square-meter ponds in Pabna and Mymensingh districts during October 2000 and cultured till May 2001. Monthly average water temperature during the winter months (December-February) varied from 16 to 22 °C and gradually increased to 32 °C in May. The prawn fry showed fast growth rate and attained an average weight of 60-70 g within eight months including three winter months. Growth compensation was observed during summer months. Survival rate was 60-79%. After extrapolation of the present growth rate more than 1,600 kg/ha production can be achieved in better-managed ponds. Extrapolated cost of production was Tk. 268,000 and 200,000 Tk./ha in two best ponds, sale value was Tk. 644,9146 [sic] and 528,466 and gross profit was Tk. 376,000-410,000, suggesting a higher economic feasibility of farming freshwater prawn with over-wintered juveniles.

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软件成本估算领域经过四十余年的发展,涌现出一大批估算理论与方法,但都没有在现实环境中的软件企业中得到广泛应用,在项目早期进行软件成本估算仍旧是一件非常难的任务。由于估算模型的复杂性,缺乏相关的自动化的支撑工具及在现实软件企业中进行成本估算的应用研究是造成这一局面的一个重要原因。 本文从解决现实估算问题出发,提出了基于支撑工具的软件成本估算应用的具体框架。使用专家知识初始化模型,收集历史数据进行模型校准,并使用jack-knife交叉验证对模型进行精度分析。在建立可接受的模型后,收集待估算项目规模和成本因子数据,基于集成成本建模与估算(InCoME)方法,提供COCOMO、类比、回归等多种估算方法的支持。估算结果结合不确定性分析和风险分析,给项目计划和决策提供参考。成本估算应用框架形成一套完整和规范的流程,是一个现实可行的软件成本估算的解决方案。本文的另一贡献在于定制开发此应用框架的支撑工具,即集成成本建模与估算工具。在分析调研主流的软件成本估算工具的基础上,为配合估算应用框架,使用eclipse RCP和关系数据库,开发出层次清晰、可扩展性强、可维护性高、易升级易部署、界面友好的支撑工具。我们将基于支撑工具的软件成本估算应用框架应用于现实中的软件企业进行经验研究,经验研究结果表明,企业的软件成本估算得到了明显改善,支撑工具也被很好的接受。

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针对现行的成本估算软件存在算法支持不够、算法不公开、对建模支持不够等问题,提出了一种基于最优加权算法的集成软件成本估算方法InCoME,并且在此基础上采用Eclipse RCP框架、Java开发语言、HSQLDB关系数据库开发出了In-CoME成本估算软件。该软件不仅实现了驱动因子管理、集成模型支持、模型校准、模型精度分析等模块,而且还实现了基于不确定性的成本估算和风险分析功能,解决了国内一些企业急需成本估算软件等问题。

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Rhodes, Mark. 'US Foreign Sales Corporations, Export Tax Credits and the WTO', in: 'The WTO and the Regulation of International Trade: Recent Trade Disputes between the European Union and the United States', (Cheltenham: Edward Elgar Publishing, 2005), pp.177-189 RAE2008

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The aim of this thesis is to examine if a difference exists in income for different categories of drinkers in Ireland using the 2007 Slán data set. The possible impact of alcohol consumption on health status and health care utilisation is also examined. Potential endogeneity and selection bias is accounted for throughout. Endogeneity is where an independent variable included in the model is determined within the context of the model (Chenhall and Moers, 2007). An endogenous relationship between income and alcohol and between health and alcohol is accounted for by the use of separate income equations and separate health status equations for each category of drinker similar to what was done in previous studies into the effects of alcohol on earnings (Hamilton and Hamilton, 1997; Barrett, 2002). Sample selection bias arises when a sector selection is non-random due to individuals choosing a particular sector because of their personal characteristics (Heckman, 1979; Zhang, 2004). In relation to alcohol consumption, selection bias may arise as people may select into a particular drinker group due to the fact that they know that by doing so it will not have a negative effect on their income or health (Hamilton and Hamilton, 1997; Di Pietro and Pedace, 2008; Barrett, 2002). Selection bias of alcohol consumption is accounted for by using the Multinomial Logit OLS Two Step Estimate as proposed by Lee (1982), which is an extension of the Heckman Probit OLS Two Step Estimate. Alcohol status as an ordered variable is examined and possible methods of estimation accounting for this ordinality while also accounting for selection bias are looked at. Limited Information Methods and Full Information Methods of estimation of simultaneous equations are assessed and compared. Findings show that in Ireland moderate drinkers have a higher income compared with abstainers or heavy drinkers. Some studies such as Barrett (2002) argue that this is as a consequence of alcohol improving ones health, which in turn can influence ones productivity which may ultimately be reflected in earnings, due to the fact that previous studies have found that moderate levels of alcohol consumption are beneficial towards ones health status. This study goes on to examine the relationship between health status and alcohol consumption and whether the correlation between income and the consumption of alcohol is similar in terms of sign and magnitude to the correlation between health status and the consumption of alcohol. Results indicate that moderate drinkers have a higher income than non or heavy drinkers, with the weekly household income of moderate drinkers being €660.10, non drinkers being €546.75 and heavy drinkers being €449.99. Moderate Drinkers also report having a better health status than non drinkers and a slightly better health status than heavy drinkers. More non-drinkers report poor health than either moderate or heavy drinkers. As part of the analysis into the effect of alcohol consumption on income and on health status, the relationship between other socio economic variables such as gender, age, education among others, with income, health and alcohol status is examined.

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Urban areas in many developing countries are expanding rapidly by incorporating nearby subsistence farming communities. This has a direct effect on the consumption and production behaviours of the farm households but empirical evidence is sparse. This thesis investigated the effects of rapid urbanization and the associated policies on welfare of subsistence farm households in peri-urban areas using a panel dataset from Tigray, Ethiopia. The study revealed a number of important issues emerging with the rapid urban expansion. Firstly, private asset holdings and consumption expenditure of farm households, that have been incorporated into urban administration, has decreased. Secondly, factors that influence the farm households’ welfare and vulnerability depend on the administration they belong to, urban or rural. Gender and literacy of the household head have significant roles for the urban farm households to fall back into and/or move out of poverty. However, livestock holding and share of farm income are the most important factors for rural households. Thirdly, the study discloses that farming continues to be important source of income and income diversification is the principal strategy. Participation in nonfarm employment is less for farm households in urban than rural areas. Adult labour, size of the local market and past experience in the nonfarm sector improves the likelihood of engaging in skilled nonfarm employment opportunities. But money, given as compensation for the land taken away, is not crucial for the household to engage in better paying nonfarm employments. Production behaviour of the better-off farm households is the same, regardless of the administration they belong to. However, the urban poor participate less in nonfarm employment compared to the rural poor. These findings signify the gradual development of urban-induced poverty in peri-urban areas. In the case of labour poor households, introducing urban safety net programmes could improve asset productivity and provide further protection.