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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

This study aims to analyze the impact of the COVID-19 pandemic on the application of PSAK 71 around financial instruments in the banking sector. The study uses a qualitative method with a literature study approach and content analysis. This study observes changes in the allowance for impairment losses (CKPN) balance from the fourth quarter of 2019 to the third quarter of 2020. The study shows a significant increase in the balance of allowance for impairment losses, which impacted the disclosure of earnings in the financial statements. Moreover, banks should reclassify credit risk status. However, government intervention limited this reclassification. It has implications for decreasing the reliability of presenting the financial statements' quality of information on instruments.

This study aims to analyze the influence of academic ability, and allowance on the behavior and behavior of college students managing personal finance, with literacy or financial knowledge as intervening. This type of research is causal comparative with quantitative approach. The point of thought used in the research that is being worked on is the Theory of Planed Behavior (TPB). The research method used is discovery or quantitative. The population used is college students who are in Surabaya universities in the 2017-2019 school year. Samples in this study as many as 100 respondents, by means of data collection using questionnaires, the way of determining samples to be applied in this study is stratified random sampling. Analysis helper tools to process the data that will be used this research is SamartPls 3 and hypothesis test.

The question of providing financial assistance to women of clerical rank in the Tobolsk diocese in the 1820—1830s is considered. The results of a comparative analysis of the stages and terms of office work on this issue before and after the opening of the Tobolsk guardianship of the poor are presented. Particular attention is paid to the examination of the petition documents that were compiled in the Tobolsk spiritual consistory from the words of women of clerical rank who applied for financial assistance to the Tobolsk archbishop during this period. The novelty of the research is seen in the fact that the issue under consideration is being studied for the first time on the basis of documents of the Tobolsk spiritual consistory. The documents stored in the State Archives in the city of Tobolsk testify to the existence of a certain algorithm for recording a request, two different established procedures for conducting cases on the charity of female clergymen before and after 1823. The criteria, by which the selection of requests was carried out among the many requests for assistance, were identified. Criteria have been established for choosing between two types of salary — a guardianship allowance and a ten-ruble poorhouse salary. The reasons for the complete denial of support are also named.

This paper studies the equilibrium dynamics arising in consumer durable goods markets in response to aggregate credit supply shocks. To this end, we develop a general-equilibrium model of durable consumption with heterogeneous households facing idiosyncratic income risk and borrowing constraints. Two novel features of our framework are that: 1) used durable goods trade on secondary markets at market-clearing prices; and 2) households endogenously choose when to scrap them. The model successfully matches several empirical patterns of U.S. car markets around the Great Recession that we document using a rich dataset on the prices of new and used vehicles as well as CEX data on households' vehicle replacement activity. After a negative credit shock (i.e., a tightening of the borrowing limit), debt-constrained households postpone the decision to scrap and upgrade their cars. The economy experiences a period of low resale prices for used cars, which reduces wealthy households' incentives to replace their cars, thereby decreasing new-car sales. We also use our framework to study the effects of aggregate income shocks, the role of cars as collateral, and to evaluate targeted fiscal stimulus policies such as the Car Allowance Rebate System in 2009 (``Cash for clunkers'').

The medical record is one of the most important parts of a health service which must be supported by an adequate number of human resources, so it is necessary to calculate the exact workforce requirements. Medical record activities at Ramdani Husada Inpatient Clinic are not done by officers with medical record education qualifications but are carried out by officers with qualifications of high school education, midwifery diploma, and midwifery diploma. The research objective was to describe the need for medical record personnel based on the WISN (Workload Indicator of Staffing Need) method at the Ramdani Husada Inpatient Clinic. The research design used descriptive quantitative with a cross-sectional approach. The population and sample of the study were all officers who carried out medical record activities as many as 3 people including the clinic manager, head of administration, and administrative staff. The results showed that the available work time was 1,953 hours/year or equivalent to 117,180 minutes/year, the workload standard was not in accordance with the number of available officers, the allowance standard was 1.70 workers. So that the need for medical record officers based on the WISN method is 9 workers. Based on the research results, there is a gap between theory and practice, where the Ramdani Husada Inpatient Clinic does not use the WISN method or other methods for planning its workforce. It is suggested that the Ramdani Husada Inpatient Clinic do deeper planning related to the workforce, especially for medical record officers to increase work productivity and reduce the risk of fatigue in officers.

Financial literation is very important to be applied to the child as early as possible. Financial literation will be very influential to the understanding and knowledge about finance and also the level of prosperity in the future. This paper aims to discuss several ways to teach children the functions and uses of money, and how to manage finance. The methods examined include: giving allowance to children, teach children to have savings, bring children do shopping, teach children to share, teach children that it takes effort to earn money and teach finance with a simple understanding. The results showed that the introduction of the knowledge of financial literacy in early age make children accustomed to manage their financial in the future. Therefore, parents must be able to effectively carry out financial literacy to children from an early age.

Benazir Income Support Program (BISP) is one of social protection programs providing unconditional financial assistance to poor women. The present study was conducted to explore the role of BISP in empowering women. This quantitative research was conducted in two districts of Punjab randomly selected out of 36 using face-to-face interviews with a sample size of 160 women beneficiaries of BISP. Research findings show that the majority of beneficiaries (78.8%) were married, with rural background (88%). A huge number (80%) of beneficiaries were illiterate. Similarly, overwhelming majority (81.9%) of respondents has labor as source of income. Most of the respondents were strongly agree (65%) and agree (95%) that the assistance should be more than Rs.5000/month or Rs.10000/month. Similarly, 69.4% and 71.3% of respondents agreed that female adults should take household decision and children should attend school regardless of gender. The government should provide appropriate assistance allowance for needy families especially for the empowerment of women. Moreover, the government should also launch massive programs to maximize girls' education with motive to empower women.

The purpose of this study was to determine the direct and indirect effect of work experience variables and education level on performance benefits and employee performance. The population in this study were 248 employees at one of the Customs and Excise Offices in the Bekasi area. Based on the Slovin formula, the sample size of this study was 71 respondents. Sampling with probability sampling techniques, using simple random sampling method. Meanwhile, data analysis uses Path Analysis. Based on the research results, it shows that: work experience (X1) and education level (X2) have a direct and significant effect on performance allowance (Z). Work experience (X1) and education level (X2) have a direct and significant effect on employee performance (Y). And the performance allowance (Z) has a direct and significant effect on employee performance (Y).

Morale is believed to be something that influences success. So it is not surprising, if the organization demands it. In fact, work that is accompanied by work motivation tends to give better results. Therefore, this study seeks to examine matters related to work morale. The population were 87 employees of BPTP Balitbangtan Bengkulu. This study uses a quantitative approach with associative methods. While the data analysis technique used multiple linear regression. The results showed that communication had a dominant effect on morale. This confirms, that the characteristics of work in the environment BPTP Balitbangtan Bengkulu would be better if the communication aspect was considered by all parties. Even specifically, speech and how to communicate at work must be maintained, namely building a humanist communication culture (considering feelings).

The purpose of this research was to determine and analyze the influence of Work Environment, Discipline and Teacher Professional Allowance on the Performance of Teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan , both partially and simultaneously. The sample in this research were all employees, amounting to 35 teachers . Determination of the number of samples using a saturated sample (census). The analysis technique used is descriptive analysis method and multiple linear regression analysis with SPSS 20.00 for windows. The results showed that : 1) Work environment had a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan; 2) Discipline has a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan; 3) Teacher professional allowance has a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan; 4) Work environment, discipline and teachers professional allowance has a positive and significant effect on the performance of teachers in Madrasah Aliyah Negeri 3 Tapanuli Selatan. Work environment, discipline and teacher professional allowance have the ability to explain its effect on the performance of teachers variable of Madrasah Aliyah Negeri 3 Tapanuli Selatan at 59.0%, while the remaining 41.0% is the influence of other independent variables not examined in this research.

Background A child’s long-term illness or disability is always a serious matter that impacts the whole family. Costs related to an illness can substantially affect a family’s financial situation. To date, there is little research on how parents experience available support for financial assistance. Surveys in Finland have found that families of children with long-term illnesses and disabilities could experience financial struggle and perceive the state provided financial support system as too complex. This article aimed to explore how caregivers of children with long-term illnesses perceived their financial situation, need for financial support and experienced its provision by the state in the Helsinki greater region. Methods Convenience sampling was used. Participants were contacted through peer-support groups on Facebook. Eleven mothers of children with varying long-term illnesses and disabilities residing in the Helsinki greater region were interviewed using in-depth interviews. Recordings of the interviews were transcribed and analysed using framework analysis. An analytical framework was built to label the dataset, which was then charted. Lastly, themes were formed through descriptive analysis. Results The main findings showed how the burden of caring for a child with a long-term illness or disability causes fatigue, which affects a family’s financial situation holistically. This affected both employment and financial management, but also receiving information about and applying for the state provided allowances. Mental resources were further depleted by seeking information and applying for allowances. This contributed to a vicious cycle between parental fatigue and financial struggle. Participants found the allocation of funds inequitable across the country. Finally, participants thought the allowance was insufficient in compensating for time spent caring for their child’s illness and did not consider their mental strain. Conclusions Even in a welfare state such as Finland, caregivers of children with long-term illnesses are at risk of poverty and struggle with the organization of state provided financial support. Policies should be designed to ensure equity across the country and consider how the parental fatigue should be addressed. The study has implications for achieving sustainable development goals on wellbeing and reducing poverty.

This paper empirically examines the relationship between conservatism and earnings management in chemical and allied products manufacturers via an analysis of the allowance for doubtful accounts and bad debt expense. Data used in the study included total accounts receivable, the total allowance for uncollectible accounts, total assets, and other firm-level data from the COMPUSTAT database of North American firms for companies with the standardized industry code (SIC) of 28 which represents chemical and allied products manufacturers. Chemical and allied products manufacturers were deemed an ideal target for the study because the industry typically has large balances in accounts receivable and allowance for doubtful accounts. Bad debt expense and write-offs were also used; these were obtained from the firms’ forms 10K Schedule II filed with the Securities and Exchange Commission (SEC) during the study period from 2005-2017. Analysts reports were also used, as obtained from Bloomberg for each firm. Results from subsequent regression analyses indicate that firms utilized excessive conservatism within the allowance for doubtful accounts to manage earnings to achieve earnings goals throughout the study period.

The social problem of poverty can be mitigated by introduction of a personal tax-free allowance. In this paper the likely effects that a personal tax-free allowance will have on the Russian budget is investigated. It has been assumed that a tax-free allowance will hit regional budgets because they depend greatly on income tax revenue. The indicated effects were estimated by applying a personal tax-free allowance to the data on economic conditions in 2019. Rosstat data on population, poverty, wages and gross regional product and Federal Tax Service data on the number of taxpayers and personal income tax revenues were used. For the purpose of the paper, two scenarios were calculated. In the first scenario, a zero personal income tax rate is applied to wages below the minimum cost of living. We found that under this scenario the consolidated budget of Russia loses over 1 trillion rubles while regional tax revenues reduce by more than 10%. In the second scenario, citizens whose income is below the minimum cost of living are exempt from personal income tax. We found that under this scenario regional tax revenues would be reduced by 1-5%. In both cases the introduction of the personal tax-free allowance puts greater pressure on regions that critically depend on the personal income tax receipts. It was concluded that the negative effect of an introduction of a personal tax-free allowance would be greater, the greater the prevalence of low-income taxpayers in a region. Also considerable regional disparities create a risk that such tax reform will deepen regional inequality and be disruptive for the Russian budgetary system. For citation Gromov V.V. Introduction of the personal tax-free allowance in Russia and its budget implications. Journal of Tax Reform. 2021;7(1):20–38. DOI: 10.15826/jtr.2021.7.1.088 Article info Received October 7, 2020; Revised January 10, 2021; Accepted January 29, 2021

The Circular Letter of the Minister of Manpower No. M/6/HI.00.01/V/2020 concerning the Implementation of Religious Holiday Allowance Payment (THR) of 2020 in Companies during Covid-19 Pandemic is a regulation expected to complete THR payment problems in this Pandemic situation. However, normatively, this regulation raises new legal issues. This regulation's provisions contradict the principle of legal certainty because it contradicts the laws and regulations above it. Under the juridical normative type of research, the results of this research found the emergence of legal consequences due to industrial relations disputes for employment relations actors if the agreement on THR Payment is not achieved. This research has also found that the Minister Circular Letter on THR Payment basically contradicted the principle of legal certainty because the status does not belong to the statutory regulations, meaning that it has no force to be applied as statutory regulations do. Based on the Statutory regulation, the minister Circular Letter's legal status only applies to internal institutions which issue and belongs to technical and administrative arrangements. Thus, legal action as research result recommended to the government is revoking the minister's circular letter on THR Payment.

This study aims to explore the satisfaction and utilization of old age allowance among the Dalit Community in Pokhara, Nepal. For this purpose, Pokhara was purposively selected at first. Out of 553 Dalit respondents from randomly selected wards (13, 16, 26 and 29) of Pokhara Metropolitan City of Nepal who were getting old age allowance, information was collected purposively from 131 respondents using structured questionnaire through interview techniques. Hence, a multistage sampling technique was applied during the sample collection. Both descriptive as well as exploratory research design was used for the study. The majority of elderly Dalit are illiterate, unemployed and living jointly with their family. For most of the respondents, allowance is the major source of personal income. Most of them spend allowance for their own expenses. The majority of respondents are satisfied with the present allowance but still, there is the demand for increasing the allowances as it is so insufficient for their basic needs. On the basis of priority, most of the respondents spend their money on food for household consumption, health and medicines, transportation expenses, alms, clothes for self and tobacco, alcohol accordingly. Most of them have not faced difficulties in getting allowances. However, some of them have faced difficulties to travel to authorized office or bank to collect allowance due to their age, are not receiving allowance timely, late receiving allowance due to age error in documents, do not get paid the full amount and they feel a lot of administrative hassles. Hence the government should give attention to the problem faced by the respondents while receiving the old age allowance.

Purpose To evaluate the reviewing behaviour in the German-speaking countries in order to provide recommendations to increase the attractiveness of reviewing activity in the field of radiation oncology. Methods In November 2019, a survey was conducted by the Young DEGRO working group (jDEGRO) using the online platform “eSurveyCreator”. The questionnaire consisted of 29 items examining a broad range of factors that influence reviewing motivation and performance. Results A total of 281 responses were received. Of these, 154 (55%) were completed and included in the evaluation. The most important factors for journal selection criteria and peer review performance in the field of radiation oncology are the scientific background of the manuscript (85%), reputation of the journal (59%) and a high impact factor (IF; 40%). Reasons for declining an invitation to review include the scientific background of the article (60%), assumed effort (55%) and a low IF (27%). A double-blind review process is preferred by 70% of respondents to a single-blind (16%) or an open review process (14%). If compensation was offered, 59% of participants would review articles more often. Only 12% of the participants have received compensation for their reviewing activities so far. As compensation for the effort of reviewing, 55% of the respondents would prefer free access to the journal’s articles, 45% a discount for their own manuscripts, 40% reduced congress fees and 39% compensation for expenses. Conclusion The scientific content of the manuscript, reputation of the journal and a high IF determine the attractiveness for peer reviewing in the field of radiation oncology. The majority of participants prefer a double-blind peer review process and would conduct more reviews if compensation was available. Free access to journal articles, discounts for publication costs or congress fees, or an expense allowance were identified to increase attractiveness of the review process.

Os Programas de Transferência de Renda Condicionada (PTRCs) mostraram-se eficientes na redução da pobreza e da desigualdade, na melhoria dos índices de escolaridade e de saúde e na inclusão social de uma parcela significativa na sociedade. Todavia, um dos aspectos ainda pouco estudados a respeito dos PTRCs é o potencial destes programas de estimular a permanência dos trabalhadores brasileiros de baixa renda no mercado informal, com o propósito de se manterem “invisíveis” aos gestores do programa e, assim, receberem os benefícios. Para analisar este comportamento no mercado laboral em seis capitais brasileiras foi utilizado um VEC (Vetor de Correção de Erros). Os resultados do estudo mostram que existe uma relação positiva e causal entre o número de beneficiários do bolsa família e o número de pessoas no mercado laboral. Embora estas variáveis tenham uma relação causal positiva e persistente no tempo, os efeitos do Programa Bolsa Família sobre o mercado informal se mostraram pequenos no período analisado.

Emission of the greenhouse gases has a significant impact on the environment of the whole planet. Innumerable international plenary sessions have agreed only on partial solutions. The signatory countries came up with the instrument which should improve the air quality- the emission allowances. The politicians and environmentalists involved in the Kyoto Protocol and subsequent Paris Agreement have negotiated emission reductions. Achievement of this goal is established for years 2005 - 2030. 43 % of current greenhouse gas emissions should be reduced. Each allowance represents the right to emit one tonne of carbon dioxide (CO2) or the equivalent amount of two more powerful greenhouse gases, nitrous oxide (N2O) and perfluorocarbons (PFCs). Allowances are distributed among individual countries, which allocate them free of charge to plants, factories and other fixed installations. These emission allowances can be the subject of trade between these operators. All these facts result in questions related to the accounting methods. How many allowances are needed? Should they be recognised as an asset? Is their price regulation necessary? Can emission allowances reduce greenhouse gases or are government subsidies and compensations - alternatively carbon taxes - more suitable for this purpose? Is the business environment more or less destroyed? The goal of this article is to contribute by critical discussion to easier, fair and true recognition of emission allowances.