894 resultados para fairness of taxation
Resumo:
Background
Currently, there is growing interest in developing ante and post mortem meat inspection (MI) to incorporate measures of pig health and welfare for use as a diagnostic tool on pig farms. However, the success of the development of the MI process requires stakeholder engagement with the process. Knowledge gaps and issues of trust can undermine the effective exchange and utilisation of information across the supply chain. A social science research methodology was employed to establish stakeholder perspectives towards the development of MI to include measures of pig health and welfare. In this paper the findings of semi-structured telephone interviews with 18 pig producers from the Republic of Ireland and Northern Ireland are presented.
Results
Producers recognised the benefit of the utilisation of MI data as a health and welfare diagnostic tool. This acknowledgment, however, was undermined for some by dissatisfaction with the current system of MI information feedback, by trust and fairness concerns, and by concerns regarding the extent to which data would be used in the producers’ interests. Tolerance of certain animal welfare issues may also have a negative impact on how producers viewed the potential of MI data. The private veterinary practitioner was viewed as playing a vital role in assisting them with the interpretation of MI data for herd health planning.
Conclusions
The development of positive relationships based on trust, commitment and satisfaction across the supply chain may help build a positive environment for the effective utilisation of MI data in improving pig health and welfare. The utilisation of MI as a diagnostic tool would benefit from the development of a communication strategy aimed at building positive relationships between stakeholders in the pig industry.
Resumo:
The provision of physical and social infrastructure in the form of roads, green spaces and community facilities has traditionally been provided for by the state through the general taxation system. However, as the state has been transformed along more neoliberal lines, the private sector is increasingly relied upon to deliver public goods and services. Planning gain agreements have flourished within this context by offering another vehicle through which local facilities are privately funded. Whilst these agreements reflect the broader dynamics of neoliberalism, they are commonly viewed as a tool which can be employed to challenge these very dynamics by empowering local communities to secure more just planning outcomes. This paper counters such claims. Based on evidence gathered from 80 interviews with planners, councillors, developers and community groups in Ireland, the paper demonstrates how planning gain agreements have been strategically redeployed by the holders of political and economic power to serve their own ends. In seeking to understand why and how this has occurred, specific consideration is given to the changing power dynamics between the state and private capital under neoliberalism. The paper highlights how institutional arrangements have enabled developers to infiltrate the political sphere in more subtle and implicit ways than ever before. We conclude by arguing that planning gain must be understood as a mechanism which has been manipulated in ways which essentially work to preserve and enhance, rather than redress, existing power imbalances in the planning system by facilitating large scale transfers of wealth upwards in society.
Resumo:
Ma thèse s’intéresse aux politiques de santé conçues pour encourager l’offre de services de santé. L’accessibilité aux services de santé est un problème majeur qui mine le système de santé de la plupart des pays industrialisés. Au Québec, le temps médian d’attente entre une recommandation du médecin généraliste et un rendez-vous avec un médecin spécialiste était de 7,3 semaines en 2012, contre 2,9 semaines en 1993, et ceci malgré l’augmentation du nombre de médecins sur cette même période. Pour les décideurs politiques observant l’augmentation du temps d’attente pour des soins de santé, il est important de comprendre la structure de l’offre de travail des médecins et comment celle-ci affecte l’offre des services de santé. Dans ce contexte, je considère deux principales politiques. En premier lieu, j’estime comment les médecins réagissent aux incitatifs monétaires et j’utilise les paramètres estimés pour examiner comment les politiques de compensation peuvent être utilisées pour déterminer l’offre de services de santé de court terme. En second lieu, j’examine comment la productivité des médecins est affectée par leur expérience, à travers le mécanisme du "learning-by-doing", et j’utilise les paramètres estimés pour trouver le nombre de médecins inexpérimentés que l’on doit recruter pour remplacer un médecin expérimenté qui va à la retraite afin de garder l’offre des services de santé constant. Ma thèse développe et applique des méthodes économique et statistique afin de mesurer la réaction des médecins face aux incitatifs monétaires et estimer leur profil de productivité (en mesurant la variation de la productivité des médecins tout le long de leur carrière) en utilisant à la fois des données de panel sur les médecins québécois, provenant d’enquêtes et de l’administration. Les données contiennent des informations sur l’offre de travail de chaque médecin, les différents types de services offerts ainsi que leurs prix. Ces données couvrent une période pendant laquelle le gouvernement du Québec a changé les prix relatifs des services de santé. J’ai utilisé une approche basée sur la modélisation pour développer et estimer un modèle structurel d’offre de travail en permettant au médecin d’être multitâche. Dans mon modèle les médecins choisissent le nombre d’heures travaillées ainsi que l’allocation de ces heures à travers les différents services offerts, de plus les prix des services leurs sont imposés par le gouvernement. Le modèle génère une équation de revenu qui dépend des heures travaillées et d’un indice de prix représentant le rendement marginal des heures travaillées lorsque celles-ci sont allouées de façon optimale à travers les différents services. L’indice de prix dépend des prix des services offerts et des paramètres de la technologie de production des services qui déterminent comment les médecins réagissent aux changements des prix relatifs. J’ai appliqué le modèle aux données de panel sur la rémunération des médecins au Québec fusionnées à celles sur l’utilisation du temps de ces mêmes médecins. J’utilise le modèle pour examiner deux dimensions de l’offre des services de santé. En premierlieu, j’analyse l’utilisation des incitatifs monétaires pour amener les médecins à modifier leur production des différents services. Bien que les études antérieures ont souvent cherché à comparer le comportement des médecins à travers les différents systèmes de compensation,il y a relativement peu d’informations sur comment les médecins réagissent aux changementsdes prix des services de santé. Des débats actuels dans les milieux de politiques de santé au Canada se sont intéressés à l’importance des effets de revenu dans la détermination de la réponse des médecins face à l’augmentation des prix des services de santé. Mon travail contribue à alimenter ce débat en identifiant et en estimant les effets de substitution et de revenu résultant des changements des prix relatifs des services de santé. En second lieu, j’analyse comment l’expérience affecte la productivité des médecins. Cela a une importante implication sur le recrutement des médecins afin de satisfaire la demande croissante due à une population vieillissante, en particulier lorsque les médecins les plus expérimentés (les plus productifs) vont à la retraite. Dans le premier essai, j’ai estimé la fonction de revenu conditionnellement aux heures travaillées, en utilisant la méthode des variables instrumentales afin de contrôler pour une éventuelle endogeneité des heures travaillées. Comme instruments j’ai utilisé les variables indicatrices des âges des médecins, le taux marginal de taxation, le rendement sur le marché boursier, le carré et le cube de ce rendement. Je montre que cela donne la borne inférieure de l’élasticité-prix direct, permettant ainsi de tester si les médecins réagissent aux incitatifs monétaires. Les résultats montrent que les bornes inférieures des élasticités-prix de l’offre de services sont significativement positives, suggérant que les médecins répondent aux incitatifs. Un changement des prix relatifs conduit les médecins à allouer plus d’heures de travail au service dont le prix a augmenté. Dans le deuxième essai, j’estime le modèle en entier, de façon inconditionnelle aux heures travaillées, en analysant les variations des heures travaillées par les médecins, le volume des services offerts et le revenu des médecins. Pour ce faire, j’ai utilisé l’estimateur de la méthode des moments simulés. Les résultats montrent que les élasticités-prix direct de substitution sont élevées et significativement positives, représentant une tendance des médecins à accroitre le volume du service dont le prix a connu la plus forte augmentation. Les élasticitésprix croisées de substitution sont également élevées mais négatives. Par ailleurs, il existe un effet de revenu associé à l’augmentation des tarifs. J’ai utilisé les paramètres estimés du modèle structurel pour simuler une hausse générale de prix des services de 32%. Les résultats montrent que les médecins devraient réduire le nombre total d’heures travaillées (élasticité moyenne de -0,02) ainsi que les heures cliniques travaillées (élasticité moyenne de -0.07). Ils devraient aussi réduire le volume de services offerts (élasticité moyenne de -0.05). Troisièmement, j’ai exploité le lien naturel existant entre le revenu d’un médecin payé à l’acte et sa productivité afin d’établir le profil de productivité des médecins. Pour ce faire, j’ai modifié la spécification du modèle pour prendre en compte la relation entre la productivité d’un médecin et son expérience. J’estime l’équation de revenu en utilisant des données de panel asymétrique et en corrigeant le caractère non-aléatoire des observations manquantes à l’aide d’un modèle de sélection. Les résultats suggèrent que le profil de productivité est une fonction croissante et concave de l’expérience. Par ailleurs, ce profil est robuste à l’utilisation de l’expérience effective (la quantité de service produit) comme variable de contrôle et aussi à la suppression d’hypothèse paramétrique. De plus, si l’expérience du médecin augmente d’une année, il augmente la production de services de 1003 dollar CAN. J’ai utilisé les paramètres estimés du modèle pour calculer le ratio de remplacement : le nombre de médecins inexpérimentés qu’il faut pour remplacer un médecin expérimenté. Ce ratio de remplacement est de 1,2.
Resumo:
Despite rapid globalisation, boom in multinational business and increasing interest in international human resource management (IHRM) generally, research on developing countries in the Middle-East is limited. A three year PhD research project seeks to begin to fill this gap by studying the effect of Jordanian culture on the transfer of western recruitment and selection (R&S) frameworks into Jordan. This paper opens up an investigation into a cultural concept at the heart of management and human resource management (HRM) in Jordan: ‘wasta’. Wasta is a concept that springs from tribalism; favouritism based on family and tribal relations. For multinational organisations this presents a challenge in balancing the western idea of fairness, equal opportunities and diversity and the local system based on favouritism. We argue that the perceived benefits of wasta cannot match the moral case for a merit based model.
Resumo:
This thesis dwells upon topics in behavioural economics: information and fairness, with five research papers. The first two contributions are concerned with the extension of standard auction formats with information acquisition strategies. The third paper addresses global games framed as a speculative attack and tests theoretical predictions for risk and ambiguity. The fourth contribution deals with disclosing conflicts of interest, where one player has a monetary incentive to deceive. The last paper extends a standard model of social preferences with a second fairness dimension and studies how economic agents distort fairness norms exhibiting a self-serving bias effect.
Resumo:
With the development of electronic devices, more and more mobile clients are connected to the Internet and they generate massive data every day. We live in an age of “Big Data”, and every day we generate hundreds of million magnitude data. By analyzing the data and making prediction, we can carry out better development plan. Unfortunately, traditional computation framework cannot meet the demand, so the Hadoop would be put forward. First the paper introduces the background and development status of Hadoop, compares the MapReduce in Hadoop 1.0 and YARN in Hadoop 2.0, and analyzes the advantages and disadvantages of them. Because the resource management module is the core role of YARN, so next the paper would research about the resource allocation module including the resource management, resource allocation algorithm, resource preemption model and the whole resource scheduling process from applying resource to finishing allocation. Also it would introduce the FIFO Scheduler, Capacity Scheduler, and Fair Scheduler and compare them. The main work has been done in this paper is researching and analyzing the Dominant Resource Fair algorithm of YARN, putting forward a maximum resource utilization algorithm based on Dominant Resource Fair algorithm. The paper also provides a suggestion to improve the unreasonable facts in resource preemption model. Emphasizing “fairness” during resource allocation is the core concept of Dominant Resource Fair algorithm of YARM. Because the cluster is multiple users and multiple resources, so the user’s resource request is multiple too. The DRF algorithm would divide the user’s resources into dominant resource and normal resource. For a user, the dominant resource is the one whose share is highest among all the request resources, others are normal resource. The DRF algorithm requires the dominant resource share of each user being equal. But for these cases where different users’ dominant resource amount differs greatly, emphasizing “fairness” is not suitable and can’t promote the resource utilization of the cluster. By analyzing these cases, this thesis puts forward a new allocation algorithm based on DRF. The new algorithm takes the “fairness” into consideration but not the main principle. Maximizing the resource utilization is the main principle and goal of the new algorithm. According to comparing the result of the DRF and new algorithm based on DRF, we found that the new algorithm has more high resource utilization than DRF. The last part of the thesis is to install the environment of YARN and use the Scheduler Load Simulator (SLS) to simulate the cluster environment.
Resumo:
This dissertation examines the price sensitivity of demand for higher education among non-traditional students in the United States. Chapter 1 discusses the issues related to the demand for higher education. It presents the recent trends and reviews the literature addressing these issues. A major conclusion that emerges from this chapter is that the price sensitivity of demand for higher education appears to depend on the source of the variation in price and the characteristics of the students who face the price change. The baseline estimate for the price sensitivity of demand is that a $1,000 (in year 2000 dollars) decrease in tuition costs should result in a 4 percentage-point increase in enrollment for the traditional 18- to 24-year-old student. Chapter 2 examines the price sensitivity of demand for higher education for military spouses resulting from variation in tuition due to military-mandated moves across states. The data suggest that a $1,000 (in year 2000 dollars) decrease in the cost of 2-year schools is associated with a 1--1.5 percentage-point increase in the probability of attending college. This estimate is less than half the previous estimates due to in-state tuition price differences faced by the civilian 18- to 24-year-old population on a percentage-point basis. However, this represents a 7--10 percent increase for this population, and the magnitude of this metric is in line with previous estimates. This suggests tuition assistance can be an effective means of increasing enrollment for military spouses, but other barriers to education for this population may also need to be addressed. Chapter 3 examines the impact of a change in the tax treatment of savings set aside for higher education by those who decide to suspend their education and enter the workforce. The taxation of these funds appears to have increased the rate at which these funds are included in an employee's initial contract and the quantity of funds allocated. These results are counterintuitive if the tax preference was the primary reason for the savings plan. However, these results suggest the rationale for the savings plan was to offer targeted additional compensation to recruits with greater negotiating power. Taxation of funds previously set aside did not appear to have a statistically significant impact on their utilization. Point estimates of the price sensitivity of demand from changes in the out-of-pocket costs for higher education induced by the taxation of these funds were small and often not statistically significant. The results from this dissertation show responses to changes in the net cost of college that differ by the source of price variation and the population experiencing them. This is consistent with the previous literature. This dissertation contributes to the literature by providing estimates for the price sensitivity of demand for higher education to previously understudied non-traditional students.
Resumo:
The purpose of this thesis is to examine the factors affecting the likelihood of consumption and the amount spent on alcoholic beverages and tobacco in Thailand using the 2009 Socio-Economic Survey of Thailand. Results suggest that household size, tenure and occupation have significant impacts on both the probability of alcohol and tobacco consumption and spending levels. Income also plays a key role in explaining the amount spent on alcoholic beverages and tobacco. Demand elasticities are calculated under the Extended Linear Expenditure System (ELES). Demand for alcoholic beverages and tobacco is found to be inelastic. The effects of increasing taxation on alcohol and tobacco consumption in Thailand are estimated. The findings are that excise taxes in Thailand are efficient taxes with only a modest rise in deadweight loss. Taxes result in a small decrease in consumption but generate higher expenditure and government tax revenue. Excise tax on alcoholic beverages results in a net benefit to the Thai economy. Tobacco taxes increase total expenditure and government revenue as well as increasing net benefit to the Thai economy. However, the low elasticities of demand also mean that excise taxes have only a small impact on reducing the costs associated with drinking and smoking.
Resumo:
The social landscape is filled with an intricate web of species-specific desired objects and course of actions. Humans are highly social animals and, as they navigate this landscape, they need to produce adapted decision-making behaviour. Traditionally social and non-social neural mechanisms affecting choice have been investigated using different approaches. Recently, in an effort to unite these findings, two main theories have been proposed to explain how the brain might encode social and non-social motivational decision-making: the extended common currency and the social valuation specific schema (Ruff & Fehr 2014). One way to test these theories is to directly compare neural activity related to social and non-social decision outcomes within the same experimental setting. Here we address this issue by focusing on the neural substrates of social and non-social forms of uncertainty. Using functional magnetic resonance imaging (fMRI) we directly compared the neural representations of reward and risk prediction and errors (RePE and RiPE) in social and non- social situations using gambling games. We used a trust betting game to vary uncertainty along a social dimension (trustworthiness), and a card game (Preuschoff et al. 2006) to vary uncertainty along a non-social dimension (pure risk). The trust game was designed to maintain the same structure of the card game. In a first study, we exposed a divide between subcortical and cortical regions when comparing the way these regions process social and non-social forms of uncertainty during outcome anticipation. Activity in subcortical regions reflected social and non-social RePE, while activity in cortical regions correlated with social RePE and non-social RiPE. The second study focused on outcome delivery and integrated the concept of RiPE in non-social settings with that of fairness and monetary utility maximisation in social settings. In particular these results corroborate recent models of anterior insula function (Singer et al. 2009; Seth 2013), and expose a possible neural mechanism that weights fairness and uncertainty but not monetary utility. The third study focused on functionally defined regions of the early visual cortex (V1) showing how activity in these areas, traditionally considered only visual, might reflect motivational prediction errors in addition to known perceptual prediction mechanisms (den Ouden et al 2012). On the whole, while our results do not support unilaterally one or the other theory modeling the underlying neural dynamics of social and non-social forms of decision making, they provide a working framework where both general mechanisms might coexist.
Resumo:
Members of the General Assembly asked the Legislative Audit Council to conduct an audit of the S.C. Department of Transportation. The objectives were to:Identify funding levels since FY 05-06 ; Review expenditures since FY 05-06 ; Determine if the department has followed the provisions of Act 114 regarding prioritization ; Review contracting activities for fairness, percentage of out-of-state entity awards, and identify the amount awarded to contractors employing former SCDOT employees ; Report the status of problems identified in the annual audits performed as a result of S.C. Code of Laws §57-1-490 ; Perform a follow-up review of the contracted 2010 MGT, Inc. audit recommendations ; Review pavement resurfacing issues ; Conduct a limited review of certain management-related topics.
Resumo:
This veto message from Governor Nikki Haley vetoes a bill that allows county and local governments to increase taxes above existing statutory millage caps if it contains a significant amount of federally-owned forestland.
Resumo:
This veto message from Governor Nikki Haley vetoes a bill that would allow local governments to increase taxes on citizens without a public vote.
Resumo:
The discussions about social justice date from ancient times, but despite the enduring interest in the topic and the progress made, we are still witnessing injustices throughout the world. Thus, the search for social justice, under some form, is an inseparable part of our lives. In general, social justice may be considered as a critical idea that challenges us to reform our institutions and practices in the name of greater fairness (Miller 1999, p. x). In political and policy debates, social justice is often related to fair access (Brown, 2013) but at the same time its meanings seem to vary when we consider different definitions, perspectives and social theories (Zajda, Majhanovich, & Rust, 2006). When seen in the context of higher education, social justice appears in relevant literature as a buzzword (Patton, Shahjahan, Riyad, & Osei-Kofi, 2010). Within the recent studies of higher education and public debates related to the development of higher education, more emphasis is placed on the link between higher education and the economic growth and how higher education could be more responsive to the labour market demands, and little emphasis has been put on social justice. Given this, the present study attempts to at least partially fill the gap with regard to this apparently very topical issue, especially in the context of the unprecedented worldwide expansion of higher education in the last century (Schofer & Meyer, 2005), an expansion that is expected to continue in the next decades. More specifically, the expansion of higher education intensified in the second part of the 20th century, especially after World War II. It was seen as a result of the intertwined dynamics related to demographic, economic and political pressures (Goastellec, 2008a). This trend undoubtedly contributed to the increase of the size of the student body. To illustrate this trend, we may point out that in the period between 2000 and 2007, the number of tertiary students in the world increased from 98,303,539 to 150,656,459 (UNESCO, 2009, p. 205). This growth occurred in all regions of the world, including Central and Eastern Europe, North America and Western Europe, and contributed to raising the number of tertiary graduates. Thus, in the period between 2000 and 2008, the total number of tertiary graduates in the European Union (EU) 27 increased by a total of 35 percent (or 4.5 percent per year). However, this growth was very uneven, ranging from 21.1 percent in Romania to 0.7 percent in Hungary (European Commission working staff document, 2011). The increase of the number of students and graduates was seen as enhancing the social justice in higher education, since it is assumed that expansion “extends a valued good to a broader spectrum of the population” (Arum, Gamoran, & Shavit, 2007, p. 29). However, concerns for a deep contradiction for 21st-century higher education also emerged with regard to its expansion.
Resumo:
The author will explore the performance of boys and girls in external examinations in Slovenia at the beginning of upper secondary and tertiary education. These are critical points in students’ educational career at which he/she has to choose a school/university. Since both transitions are managed centrally by appropriate authorities, this is also a question of Educational Governance. Transitions between levels of education should, above all, assure fairness in selection procedures. At the point of transition to upper secondary schools we will explore differences between students’ achievements in various school subjects tested at the national assessment of knowledge (NA), and their school grades by gender. Since only school grades are used as admission criteria to upper secondary schools, this comparison of school grades with external and more objective measure of students’ achievement will show possible bias. In Slovenia admission to tertiary education usually consists of (externally assessed) Matura results and school grades in the last two years of upper secondary school. The author will compare the effects of both most commonly used measures of academic achievement on admission in view of gender differences. Study courses where selection procedure was actually applied will be of specific interest since they can show signs of (un)fairness. Results show signs of bias and build case for better Educational Governance. (DIPF/Orig.)