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This study aims to measure and analyze the effect of operational efficiency which is proxied by bank financial ratios consisting of the ratio of Operational Costs to Operating Income (BOPO), Allowance for Earning Asset Losses (PPAP), Non-Performing Finance (NPF), to Return on Assets (ROA). The method used in this research is an explanatory method. The sample of this research is 11 Islamic Commercial Banks (BUS) with the use of purposive sampling technique in determining the sample. The data used in this study are secondary data obtained from annual bank reports from 2010 to 2018. The analysis technique used is multiple linear regression analysis. The results showed that only BOPO had a negative and significant effect on financial performance, which was proxied by ROA.

The aim of this study was to test the effect of the animal to feeding place ratio on behavior of meat goats during gestation. In one group (FP-1.0; n=10) every goat had a single feeding place while in the other group (FP-0.5; n=10) two goats had to share one feeding place. Behaviors were analyzed with the continuous sampling method for 24 h for each animal. Social dominance index was used by ranking individuals as low-, medium- and high-ranking according to withdrawal and displacement behaviors. Total daily feeding duration decreased (P=0.001) from 5.2 h to 4.2 h by reducing feeding place. Feeding duration was neither affected by social rank (P=0.362) nor its interaction with feeding place (P=0.159). Feeding frequency was higher in FP-0.5 than FP-1.0 (P=0.001). Low-ranking goats had a higher feeding frequency (P

One experiment was conducted to investigate the impact of feed allowance and ractopamine supplementation on growth, carcass and meat quality traits in barrows and immunocastrated male pigs. Eighty finishing male pigs (95.79 ± 1.71 kg) were allocated in a 2 × 2 × 2 factorial treatment design with two castration methods (CM) (physically (BA) x immunologically (IM) castrated pigs), two ractopamine supplementation programs (RAC) (0 vs 10 ppm in the feed) and two feeding allowance schemes (FA) (restricted (RT) vs ad libitum (AL)) from 131 to 160 days of age. RAC-fed pigs were heavier (P

The onset of the COVID-19 pandemic required not only the reorientation of learning to remote form but also a change in the form of state-funded school lunches. One of the forms of school catering allowance was food packs, which obligated parents to prepare a warm lunch for the pupil from products included in food packs. As the responsibility for providing a warm lunch for the pupil was transferred to the parents, it was important to understand the parents’ experience. The survey was used to gather parents’ experiences of school catering allowance received during the pandemic using survey administration software—Google forms; 5166 respondents from different regions of Latvia took part in the survey. The school catering allowance in the form of food packs (83.7%) can be considered successful as over 70% of respondents rated it as positive, giving a rating of 7 (good) or above. Parents from Vidzeme and Latgale had the most positive experience with food packs. The parents appreciated the support they received, stating that it provided a certain sense of security during the crisis. Parental dissatisfaction was related to the composition of food packs, lack of local products and unacceptable products, such as canned meat and fish.

Reliable and measurable animal-based measures (ABMs) are essential for assessing animal welfare. This study aimed at proposing ABMs for dromedary camels identifying their possible associations with management. Data were collected at a permanent camel market; a total of 76 pens and 528 camels were evaluated. ABMs were collected for each welfare principle (i.e., good feeding, good housing, good health, appropriate behavior), while resources or management-based measures were collected at three levels of investigations (animal, herd, or caretakers). Associations were calculated by generalized linear models. Body condition score and thirst index (ABMs of good feeding) resulted negatively associated with short caretaker’s experience, dirty bedding, limited shaded space, feeding and water space, and space allowance (P

This article discusses the Finnish child home care allowance. It describes the main features of the allowance and positions it into the broader picture of Finnish childcare policies. The article approaches the home care allowance also from the perspective of daily life and asks how the beneficiaries themselves assess the use of the benefit. This discussion is based on interviews of 20 parents. The interviews were conducted as part of the research project Contradictory Reality of the Child Home Care Allowance funded by the Academy of Finland. The article pays attention to the contradictory nature of the child home care allowance and brings out possible problems related to it. It highlights three themes through and in relation to which parents make sense of their choice of home care. These are family time, the best interest of the child and manageable daily life.

Globally, the production of Pekin ducks for meat and eggs is considerable, with an estimated >200 million ducks slaughtered yearly for their meat in the United States and the European Union alone. However, despite the size of the Pekin duck industries, there is a lack of research-based guidance regarding the welfare of the ducks. The purpose of this systematic review is to examine and summarize available scientific literature related to the welfare of Pekin ducks raised on commercial farms for meat and eggs. Specifically, we aimed to identify topics where sufficient literature exists to support best-practice duck welfare recommendations, as well as further research needs. The literature search targeted original research papers and review articles published in English. Six pre-establish inclusion/exclusion criteria were applied, yielding 63 publications. We summarized their content based their main topic of focus. For all original studies, we additionally recorded the country where the study was executed, scale of the project (commercial or experimental barns), general information about the housing system and management (waterers, flooring, ventilation, group size, and space allowance), and the types of outcome variables collected. We begin with an overview of key publication trends. We then synthesize and discuss welfare outcomes related to key housing/management decisions: bathing water, flooring and litter, stocking density and space availability, ventilation/air quality, lighting, outdoor access, and for egg laying birds the availability of nest boxes. Throughout, we outline specific research gaps, as well as overarching research needs.

This article accounts for the idenfication of perspectives of the enhancement of the social law regarding the social assistance payments. Enhacing citizens' social welfare, creating the environment for the fulfillment of their material and spiritual needs and solving the issues related to the social security are the priorities of the social policy of the Republic of Azerbaijan. Over the recent years the successful uptrend of development has been maintained in all directions, the application of all social programmes, enhancement of citizens' social security, involving socially sensitive groups of citizens in the social care of the government, the security of their labor rights, the arrangement of active employment events and dedicated acts in other fields, pension and social distribution, the reforms regarding the enhancement of medical-social examination systems have been proceeded successfully. In this regard, we consider that some changes to the legislative statements regarding the social assistance payments should be done. As social assistance payments have a dynamic nature, regular enhancements on the legislative statements should be done. Key words: social services, enforcement of citizen's social welfare, social assistance payments, the perspectives of enhancing the law regarding social assistance payments

The Medicaid program covers more than 70 million people and is the largest single health insurance payer for pregnancy and delivery in the United States. In this issue of the Journal, Margerison et al. (Am J Epidemiol. 2021;190(8):1488–1498) investigate the extent to which expansion of Medicaid coverage to nonpregnant low-income adults under the Affordable Care Act may have improved prepregnancy or birth outcomes. They found that Medicaid expansions by states were not associated with changes in prepregnancy health, including smoking and obesity. Similarly, there were no changes in preterm birth or small or large size for gestational age attributable to Medicaid expansion. Results were consistent across a range of model specifications and with allowance for different lag times between Medicaid expansion and pregnancy. The results are consistent with prior research finding that pregnancy-specific Medicaid expansions did not uniformly translate to improved pregnancy and birth outcomes. Results should be interpreted in light of the limited contribution that medical services make to overall health and well-being. To reduce the high rates of adverse pregnancy and child health outcomes in the United States, Medicaid policy must move toward a reproductive autonomy framework that shifts the focus away from pregnancy-specific benefits and toward a comprehensive and patient-empowering reproductive health paradigm.

OBJECTIVE The study aimed to assess the prevalence of depression and its associated factors among university students in Bangladesh. Participants: A total of 403 undergraduate students from Patuakhali Science and Technology University, and Barisal University participated in the study. Method: A cross-sectional study was conducted using Beck's Depression Inventory (BDI). Result: The prevalence of depression (BDI ≥ 14) was 47.14%. Depression was 3.4 times (95% CI: 1.6-7.1), 3.8 times (95% CI: 1.7-8.6), and 3.9 times (95% CI: 1.5-8.9) higher among 2nd, 3rd, and 4th-year students, respectively than 1st-year students. Students with a history of stressful life events (aOR = 2.7, 95% CI: 1.7-4.4), suicidal attempts (aOR = 3.0, 95% CI: 1.2-7.9), and who received inadequate monthly allowance from their family (aOR = 0.53 95% CI: 0.3-0.9) were more likely to develop depressive symptoms. Conclusion: This study reports a high level of depression among university students which needs further discussion, exploration, and calls for designing appropriate interventions.

Remote schools in developing countries are costly to supervise, resulting in low teacher accountability and poor education outcomes. This paper reports the results of a randomized evaluation of three treatments that introduced teacher incentives based on community monitoring of teacher effort against locally agreed standards. The Social Accountability Mechanism (SAM) treatment facilitated a joint commitment between schools and community members to improve learning. Teacher performance was rated against it, discussed in monthly public meetings and passed on to authorities. The second and third treatments combined SAM with a performance pay mechanism that would penalize eligible teachers’ remote area allowance for poor performance. In the SAM+Camera (SAM+Cam) treatment, the cut was based on absence as recorded by a tamper-proof camera; while in the SAM+Score treatment, it was based on the overall rating. After one year, the findings indicate improvements in learning outcomes across all treatments; however, the strongest impact of 0.20 standard deviation is observed for SAM+Cam. The evaluation also finds a small positive impact on the effort of affected teachers for SAM+Cam and SAM, and significant positive improvements on parental educational investments in all treatments. For SAM and SAM+Cam, additional data were collected in the second year (one year after project facilitators left). The findings show that SAM+Cam’s impacts on learning outcomes and parental investments—but not teacher effort —persisted into the second year.

This study is an exploration of the digital divide between urban and rural areas, and it was conducted to assess the impact of the minimum living guarantee system on online education in China. The results of the research showed that 83.38% of students in low-income families have been able to participate in online education at home during the pandemic, while 16.62% of students in low-income families have been unable to do so. The absence of computers, smartphones, and broadband Internet access in low-income households reduces the likelihood of children being able to participate in online education at home. In terms of accessing online education at home, students from urban areas have obvious advantages over those from rural ones, and students from minimum living guarantee families have obvious advantages over those from marginal minimum living guarantee ones. This study also showed that the presence of online education-related amenities, including computers, smartphones, and Internet access, mediates the relationship between the subsistence allowance system, Hukou, and accessibility of online education. To address this issue, this paper includes suggestions for bridging the digital divide in online education.

This study aims to investigate students’ difficulties in using the bus to get to school based on Rasch analysis and examines students’ innate abilities in handling the barriers. A total of 536 high school students in Yogyakarta were randomly surveyed. This study considers forty barriers of bus use grouped into eight aspects: safety, bus stop reliability, accessibility, mobility, payment system, bus reliability, transfer efficiency, and information and communication technology. The results show that the students experienced 18 main barriers in using the bus. The limited time of travel, circuitous routes, and distance to the bus stops were the three most significant barriers for students in using the bus during the morning commute. Conversely, students reported no difficulty using the bus regarding safety and payment system aspects. This result additionally shows that gender, age, allowance, and drivers’ licenses also influence the extent of the barrier experienced by the students. Finally, some strategies to increase the students’ ability to overcome barriers in utilizing the bus are proposed to create a sustainable public transport system in Yogyakarta.

ObjectiveTo quantify occupational risks of COVID-19 among healthcare staff during the first wave (9 March 2020–31 July 2020) of the pandemic in England.MethodsWe used pseudonymised data on 902 813 individuals employed by 191 National Health Service trusts to explore demographic and occupational risk factors for sickness absence ascribed to COVID-19 (n=92 880). We estimated ORs by multivariable logistic regression.ResultsWith adjustment for employing trust, demographic characteristics and previous frequency of sickness absence, risk relative to administrative/clerical occupations was highest in ‘additional clinical services’ (care assistants and other occupations directly supporting those in clinical roles) (OR 2.31 (2.25 to 2.37)), registered nursing and midwifery professionals (OR 2.28 (2.23 to 2.34)) and allied health professionals (OR 1.94 (1.88 to 2.01)) and intermediate in doctors and dentists (OR 1.55 (1.50 to 1.61)). Differences in risk were higher after the employing trust had started to care for documented patients with COVID-19, and were reduced, but not eliminated, following additional adjustment for exposure to infected patients or materials, assessed by a job-exposure matrix. For prolonged COVID-19 sickness absence (episodes lasting >14 days), the variation in risk by staff group was somewhat greater.ConclusionsAfter allowance for possible bias and confounding by non-occupational exposures, we estimated that relative risks for COVID-19 among most patient-facing occupations were between 1.5 and 2.5. The highest risks were in those working in additional clinical services, nursing and midwifery and in allied health professions. Better protective measures for these staff groups should be a priority. COVID-19 may meet criteria for compensation as an occupational disease in some healthcare occupations.Trial registration numberISRCTN36352994.

Resumen En la década de 1950, la crisis económica y los conflictos sociales llevaron a implantar en Colombia el subsidio familiar. La historia de las mujeres y la crítica feminista de la economía política han subrayado que las representaciones de género subyacentes a políticas sociales como el salario familiar contribuyeron a apuntalar el orden patriarcal. También han restituido al registro histórico propuestas alternativas como el salario de madres, mediante las que las organizaciones feministas procuraron emancipar a las mujeres y llevaron a la agenda pública la importancia del papel de estas en la reproducción social. La práctica de pagar el subsidio familiar a las madres de familias trabajadoras en lugar de a los trabajadores -adoptada también en Colombia- representa una posición intermedia entre el patriarcalismo rampante y la alternativa feminista. Para entender cómo las representaciones culturales sobre el género llegaron a dominar momentáneamente el debate sobre el subsidio familiar en Colombia se analizan las relaciones entre los gerentes de las Cajas de Compensación Familiar, las asistentes sociales que las administraban y las mujeres y hombres beneficiarios. Abstract In the 1950s, economic crisis and social conflicts led to the introduction of family allowance in Colombia. The historiography of women and the feminist critique of political economy highlighted gender representations underlaying social policies such as family allowances, as they contributed to sustain the patriarchal order. They also restored to historical record alternative proposals such as mothers' wages, through which feminist organizations seeking to emancipate women, brought to the public agenda the importance of women's role in social reproduction. The practice -also adopted in Colombia- of paying the family allowance to the mothers of working families, instead of the workers themselves, represents an intermediate position between rampant patriarchalism and feminist alternatives. To understand how cultural gender representations momentarily dominated the debate on family allowance in Colombia, the relationships between managers of the family compensation funds, social workers that administered them and the women and men beneficiaries need to be analyzed. Resumo A crise económica e os conflitos sociais levaram à introdução do subsídio família na Colômbia na década de 1950. A História das mulheres e a crítica feminista da economia política ressaltaram que as representações de gênero subjacentes às políticas sociais, como o subsídio família, contribuíram para manter a ordem patriarcal. Também foram restauradas para o registro histórico propostas alternativas, como o salário das mães, através do qual as organizações feministas procuraram emancipar as mulheres e trouxeram à agenda pública a importância de seu papel na reprodução social. A prática de pagar o subsídio família às mães das famílias trabalhadoras, e não aos trabalhadores -também adotada na Colômbia- representa uma posição intermediária entre o patriarcado desenfreado e a alternativa feminista. Para entender como as representações culturais sobre gênero dominaram momentaneamente o debate sobre o subsídio família na Colômbia, analisamos as relações entre os gestores dos fundos de compensação familiar, os assistentes sociais que os administravam e as mulheres e homens beneficiários.

There is an increasing number of visually impaired students in public universities in Uganda who face many challenges in the course of their studies. This chapter is aimed at investigating the benefits of an inclusive education for visually impaired students in Ugandan public universities. A cross-sectional design involving visually impaired students, lecturers, university administrators and non-visually impaired students was used. Data was collected using questionnaires, interviews and a document review. The findings revealed that the visually impaired have benefits such as bursaries, a disability allowance and tuition payment, meals, accommodation, study materials, extra time given during examinations, oral examinations, and the aiding of their movement around campus from non-visually impaired students and their guides. The chapter recommends that policies and regulations should be enacted by the Ugandan government on education for visually impaired students, namely the proper and adequate training of academic and administrative staff from the lower education to the higher education level on issues that affect the teaching and learning of disabled students.

The paper aims to present directions for the growth‑enhancing reconstruction of the tax system in Poland. It presents a diagnosis of the main strengths and weaknesses of that system. Based on this diagnosis and a review of the literature, the authors propose a package of recommendations whose introduction would be conducive to economic growth. The recommendations include: shifting the burden of taxation from income, in particular low labour income, to consumption; exempting low earners from a part of social security contributions; the introduction of the possibility for local governments to increase the PIT-free allowance above the centrally set base amount; the unification of the basis for the PIT, National Health Fund and Social Insurance Institution contributions; the elimination of differences in contributions for different types of contracts on the basis of which work is performed; the extension of one‑off amortisation to all machine investments; and the elimination of sectoral taxes. Celem artykułu jest przedstawienie kierunków przebudowy systemu podatkowego w Polsce, która wzmacniałaby wzrost gospodarczy. Opracowanie zawiera diagnozę głównych silnych stron i słabości tego systemu. Na podstawie tej diagnozy oraz przeglądu literatury autorzy proponują rekomendacje, których uwzględnienie przy przebudowie podatków sprzyjałoby wzrostowi gospodarczemu. Obejmują one: przesunięcie ciężaru opodatkowania z dochodów, zwłaszcza z nisko płatnej pracy, na konsumpcję; objęcie części składek na ubezpieczenie społeczne kwotą wolną; umożliwienie samorządom podwyższenia kwoty wolnej od podatku PIT powyżej centralnie ustalonej kwoty bazowej; ujednolicenie podstawy wymiaru podatku PIT, składek NFZ i ZUS; usunięcie różnic w oskładkowaniu różnych typów umów, na podstawie których jest wykonywana praca; rozszerzenie możliwości jednorazowej amortyzacji na wszystkie inwestycje maszynowe; eliminację podatków sektorowych.

This research analyzed the relationships among performance allowance, employee motivation, work achievement and organizational performance in the Ministry of Religion's Office Lumajang City. This research used a quantitative research design based on. Structural Equation Modeling (SEM) model. Research results showed insignificant direct between performance allowance and motivation, employees’ work achievement, and organizational performance. Work achievement has a direct and strongest significant influence on performance improvement in public organizations. Nonetheless, the influence of work achievement on organizational performance is mediated by a number of supporting factors, including performance allowance and motivation.

Al pensar en una eventual reforma pensional, es necesario trascender la discusión de una mera reforma paramétrica, para pensar, de una vez por todas en un sistema integral que brinde protección en todas las dimensiones posibles a las personas en su vejez. Al analizar la pirámide poblacional de Colombia durante los últimos 20 años, se revelan dos realidad preocupantes: tan solo el 25 % de 23 millones de personas en edad de trabajar realiza aportes al sistema pensional y más de 2 millones de adultos mayores en Colombia no perciben una pensión ni reciben algún subsidio o estipendio por parte del Estado, cifra que, de acuerdo con el dane, podría alcanzar los 9 millones para el 2050. En este sentido, es imperativo tomar decisiones que apunten a la población que no se encuentra amparada por el sistema pensional. Este artículo analiza los dos sistemas de protección vigentes en el país Colombia Mayor y los Beneficios Económicos Periódicos – BEPS, exponiendo sus limitaciones y dificultades, al tiempo que propone otras posibles rutas que abren una discusión a futuro en materia de protección. The time has come to start implementing a system addressed to protecting senior citizens rather than just adjusting the current pension system. This conclusion comes not only after analyzing Colombia’s population pyramid for the past 20 years, considering that only 25 % of the 23 million eac (Economically Active Population) pays contributions to the pension system. There are over two million senior citizens in Colombia today who do not have a pension nor receive any type of State allowance and according to the dane estimates, this unprotected population will reach almost 9 million by the year 2050. Making decisions to address the population that does not depend on the pension system is paramount. Colombia currently has two protection systems. The first one is Colombia Mayor (Spanish for Elderly Colombia), a program created by law to provide an allowance below the poverty line to those over 60 who do not have any type of income and who are in the lowest ranks of the Sisbén system. The second one, Periodic Economic Benefits (Beneficios Económicos Periódicos or BEPS for its Spanish acronyms), is an allowance provided by the State in regard to the savings people have, that aim to provide a lifelong income below the minimum wage to people who reach a certain age. This article explains both mechanisms and the challenges they face and comes up with other possible solutions that open further discussions on social protection.

Community-based care for people with dementia is mainly provided by family carers, many of whom experience decreased mental, physical and financial well-being due to their caring role. Many countries are now implementing ageing-in-place policies that have increased pressure on family carers as care-work is redistributed from residential to community-based settings. Family caring responsibilities for people with dementia are made even more complicated by the economic, social and cultural expectations that underpin existing provision. Support for family carers is, therefore, an important policy topic across many countries. The focus of this paper is on the propensity of citizens to support enhanced care for family carers in Ireland, as demonstrated by their willingness-to-pay additional taxation to fund different combinations of carer support measures, developed through careful and sustained dialogue with multiple stakeholders, especially family carers themselves. We carried out a discrete choice experiment (DCE) with 509 members of the general public in Ireland between January and February 2021. Using mixed logit models, our findings show that citizens value four key attributes: regular caring breaks for family carers (day-care and long-break respite); financial compensation (carer's allowance); and emotional support (carer peer support groups). We also estimated the welfare impact of moving from current provision to enhanced support packages for family carers of people with dementia. The welfare gains accumulate to €1035.80 for the most complete levels of provision across the four support attributes. Overall, respondents in this paper showed empathy and understanding towards family carers of people with dementia through their willingness to contribute to funding additional services and supports.

The economics of grazing dairy cows offered a range of herbage allowances and fed supplements as a partial mixed ration (PMR) were examined where profit was defined as the margin between total milk income and the cost of pasture plus PMR supplement. The analysis made use of milk production and feed intake data from two dairy cow nutrition experiments, one in early lactation and the other in late lactation. In early lactation and at a PMR intake of 6 kg DM/cow per day, the profit from the cows with access to a medium herbage allowance (25 kg DM/cow per day) was AUD 1.40/cow per day higher than that for cows on a low allowance (15 kg DM/cow per day). At a higher PMR intake of 14 kg DM/cow per day, the profit from the cows on a medium herbage allowance was AUD 0.45/cow per day higher than the cows on a low allowance, there was no additional profit from increasing the herbage allowance from medium to high (40 kg DM/cow per day). In late lactation, the profit from the cows fed a PMR with a medium herbage allowance (20 kg DM/cow per day) was only higher than the cows on a low allowance (12 kg DM/cow per day) when the PMR intake was between 6 and 12 kg DM/cow per day. There was also a difference of AUD +0.50/cow per day between the PMR with medium and high herbage allowance (32 kg DM/cow per day). It was concluded that farmers who feed a PMR to dairy cows should offer at least a medium herbage allowance to optimize profit. While feeding additional PMR increases milk production and profit, further gains would be available by offering a higher herbage allowance. These findings provide an estimate of the net benefits of different herbage allowances when feeding a PMR and will enable farmers to manage their feeding systems more profitably.

The purpose of this study was to determine how much influence the Work from home policy and performance allowances jointly on the performance of employees at the Directorate General of Regional Administration of the Ministry of Home Affairs. The research method used survey techniques with quantitative and correlational approaches with simple random sampling techniques. In this study, the sample size was 73 respondents. Based on the results of the research that has been done, it can be concluded that: (1) From the results of the study, it is found that the Work from home policy variable has a positive, strong and significant effect on employee performance. The performance allowance variable has a positive, strong and significant effect on employee performance. Work from home policy variables and performance allowances has a positive, strong and significant effect on employee performance.

Criminal prosecution is generally the preserve of the state. However, there are legislated exceptions that allow for private prosecution. For example, section 7 of the Criminal Procedure Act 51 of 1977 entitles individuals who satisfy certain criteria to prosecute in their own names. Section 8 of the Act, on the other hand, provides for statutory private prosecution. Statutory private prosecutions are limited to certain bodies and certain types of offences. In this article, it is submitted that private prosecution must be extended beyond the realm of sections 7 and 8 of the Act or the currently statutory sanctioned private prosecution. It is contended that section 7 of the Act must be amended to include the prosecution of corruption and related offences, on the one hand, and money laundering and related offences, on the other, in the public interest. It is submitted that there are safeguards to avoid private prosecution being abused. Furthermore, the allowance of private prosecution in the private interest would not impinge on the status of the National Prosecuting Authority (NPA) as the constitutional body mandated to institute prosecutions on behalf of the state. This is because a prospective private prosecutor may institute proceedings only in the event that the NPA declines to prosecute or on the basis of unreasonable delay on the part of the NPA to institute prosecutions.

Since 2013, power plants in the EU have been obliged to buy carbon permits instead of receiving them for free. However, in order to ease their energy transition, some Member States that meet certain conditions (mainly a high share of fossil fuels and low income) are allowed to continue to receive free allowances for existing power plants (Article 10c of the EU ETS Directive). In exchange, they must invest in modernizing their electricity sector and diversifying their energy supply. However, up to 70% of the conditional investments have been made in upgrading coal-fired units, which casts doubt on the effectiveness of the measure to increase energy diversification. This paper evaluates the effect that the so-called rule 10c has had on energy diversification. A synthetic control method is applied to aggregate data from Poland, one of the countries eligible for free allowances, to investigate how the lignite and wind share in electricity generation would have evolved had Poland not used the rule 10c derogation. Our results indicate that Poland's energy diversification would have been the same if allowances had been auctioned instead of allocated for free. Therefore, the policy is only relevant in political terms and involves unjustified revenue loss for affected governments in favour of installations, i.e. subsidies. Our results suggest that rule 10c, as defined, does not incentivize investment in low carbon alternatives. The use of this transitional free allocation will continue to be available in phase IV (2021-2030) of the EU Emission Trading System (EU ETS). Key policy insights ¿ Application of the rule 10c derogation under the EU ETS, granting emission allowances for free to fossil fuel-reliant member states, has not achieved the intended goal of energy mix diversification in Poland. ¿Using a synthetic control method, we show that the lignite and wind share of electricity production in Poland would have followed almost the same trajectory if full auctioning, instead of free allocation, had been applied. ¿Because most conditional investments were used to retrofit coal-fired plants, the policy's main contribution was to subsidize continued use of coal power. ¿ The policy also deprived affected governments of auction revenues.

In-game purchases, including microtransactions and loot box spending, are the monetization systems of free-to-play online games. Although some studies have suggested that excessive in-game purchases increase the risk of psychosocial maladjustment and mental distress as well as predict future problematic gaming and gambling practices, empirical studies on problematic behavioral patterns related to in-game purchasing among adolescents are lacking. This study sought to explore whether knowing the style of in-game purchases (non-purchase, planned purchase, or unplanned purchase) could be useful when characterizing maladaptive behavior among adolescents from the perspective of psychosocial adjustment and mental distress. A total of 335 junior high school students (aged 12–15 years) participated in the survey and completed a questionnaire assessing daily online gaming usage, in-game purchases, psychosocial adjustment, and mental distress. The results showed that (1) 30.7% of students had previously made in-game purchases, and at least 14.0% had made unplanned in-game purchases; (2) 19.2% of the users who had made unplanned purchases had spent greater than or equal to their actual monthly allowance within the past month, and (3) unplanned purchase gamers exhibited more behavioral problems and peer problems regarding psychosocial adjustment compared to planned purchase gamers, and more overall difficulties compared to non-purchasers. Meanwhile, more hyperactivity/inattention was seen among in-game purchasers compared to non-purchasers, regardless of whether the purchase was planned or unplanned. These findings support that understanding whether adolescents make unplanned in-game purchases could be a useful approach to describing the characteristics of online gamers with maladaptive tendencies.

The purpose of this study is to classify college freshmen based on the level of psychological states related to psychological well-being they experience, and to explore the factors influencing these psychological states. Group 1 had low levels of negative psychological states and high levels of positive psychological states (constituting 35% of the total sample), Group 2 had relatively high level of negative psychological states and very low level of life satisfaction (constituting 13% of the total sample), and Group 3 had moderate level of psychological states (constituting 52% of the total sample). First, it was identified that a group with high level of negative psychological states does not necessarily have a low level of positive psychological states in factors such as their self-esteem, resilience, or life goals. Second, female students were more likely to belong to the group with high manifestations of psychological problems. Students who get higher self-satisfaction from their income than their actual annual income, students with more allowance, students with lower burden relating to their tuition, and students who worked less part-time jobs (falls under the financial factor) were less likely to belong to the group with high manifestations of psychological problems. Students who had numerous communications with their peers and had a sense of trust in their school, and students who felt less alienated were also less likely to belong to the group with high manifestations of psychological problems (falls under the social relationship factor). In addition, students who selected their college major in accordance to their aptitudes and interests, or through the influence of their school teachers, were less likely to belong to the mild risk group or the risk group than the students who decided their college major based on employment prospects or recommendations (falls under the enrollment motivation factor). Meanwhile, students with a higher dependency to their mobile phones had higher probability of belonging to the risk group, and students who had higher computer use frequency, such as using a computer to chat or play games, had a lower probability of belonging to the mild risk group or the risk group (falls under the media utilization factor). The results of the study indicate the need for the following: (1) a three-dimensional diagnosis of the psychological state of college freshmen, (2) measures that can improve social relationships, such as support in the curriculum and linkage to counseling institutions, and (3) the selection of a major in accordance to one’s aptitude, calling for the need for a linkage with career guidance at the high school stage.

The association between family environment and child’s eating behaviors is well established but a multidimensional approach to study this relation is lacking. This study aimed to assess the proprieties of a questionnaire created to evaluate parental practices, preferences, skills and attitudes regarding fruit and vegetables (F&V), sugar and salt. Participants (n = 714) were families of pre-school children (aged 2–6 years old) of the Nutriscience Project–a web-based gamification program–who answered a questionnaire assessing socio-demographic characteristics, nutrition knowledge, and a scale evaluating parental practices, preferences, skills and attitudes, at the baseline of the project. Exploratory factorial analysis was applied to the scale: 21 items and 5 factors were extracted (52.4% of explained variance) with a Kaiser-Meyer-Olkin (KMO) value of 0.770: 1. Modelling/active promotion of F&V consumption (α = 0.73), 2. Skills for choosing/preparing healthy food (α = 0.75), 3. Food preferences and satiety perception (α = 0.70), 4. Awareness regarding sugar/salt intake (α = 0.61), 5. Allowance regarding F&V consumption (α = 0.55). Kruskal-Wallis and Mann-Whitney tests were conducted to compare factors according to socio-demographic characteristics. Higher scores for parental modelling and active promotion of F&V consumption were observed in older parents, those with higher nutrition knowledge and who reported to live without income difficulties. Regarding food preferences, higher scores were observed in mothers, with higher nutrition knowledge and from higher educated groups. Higher awareness regarding salt and sugar consumption were observed in older parents, with higher education, higher nutrition knowledge and with female children. Older parents and with female children also registered higher scores of skills for choosing/preparing healthy food. The scale showed satisfactory proprieties and may contribute to assess family food environment using a multidimensional approach. It also highlighted the importance of considering socio-demographic characteristics in interventions to promote healthy eating.

From January 1, 2018, most of the commercial banks in Kosovo adopted IFRS 9. The new standard introduces the expected credit loss model to allow for timely recognition of credit losses, estimated not only on the actual credit loss but also on forward-looking information regarding the current loan portfolio. Although, transition phases may lead to increasing impairments and a decrease in banks’ equity, which directly influences the financial stability of banks. This paper examines the day-one transition effect of IFRS 9 on the level of assets balance, allowance for loan losses, and capital regulatory class II of banks in Kosovo. To test our hypothesis, we have performed a comparative analysis for the six biggest commercial banks in Kosovo to identify correlation and causality between studied variables. As a statistical technique, we have employed a “paired sample t-test” where we compare financial indicators before and after adopting IFRS 9 to examine the impact on financial stability for commercial banks in Kosovo. Our results are in line with the results of recent studies in the IFRS 9 field and conclude that the transition phase has a significant influence on the recognition of additional loan impairment but assets and capital regulations are not affected significantly. Results demonstrate the transition to IFRS 9 causes instability and re-consolidation of capital, but in the long-run reduce the possibility for large and sudden losses. Commercial banks in Kosovo should follow a balanced growth approach without compromising the quality of the loan portfolio.

This study aims to determine the level of knowledge on the items of payable income zakah calculation among civil servants in Perak. Quatitative method using the instrument of questionnaire is employed to obtain data in attaing the research objective. Four items of income are studied which are the salary, fixed monthly allowance, overdue salary and bonus by involving 108 respondents. The collected data is then analyzed using the analysis of frequency, percentage and mean. Findings of the study uncover that the level of knowledge among respondents pertaining to the general and specific basic concept of zakah is considerably high. For the item analysis, it is found that the items of overdue salary and bonus are the items which are less known to be included in the calculation of payable income zakah. Therefore, the authority which is the State Islamic Religious Council (MAIN) and zakah centres must diversify the techniques to increase awareness in regard to this gap.

BACKGROUND The paper deals with temporary incapacity for work and newly created first, second or third degree disability in people dia-gnosed with lung cancer (dg. C34). The aim of this study was to describe the economic impacts on the budget in the Czech Republic, spent through the Czech Social Security Administration on temporary incapacity for work and newly created disability pensions due to the disease. For greater completeness of the impact on the budget of the Czech Republic, we have also provided an overview of applications for care allowance and applications for the purpose of granting a disability card. MATERIAL AND METHODS The starting point for the evaluation was the data provided by the Czech Social Security Administration. The basic research group consisted of people with dg. C34, who applied for an invalidity pension in 2016-2019, due to first, second and third degree invalidities. The disability and temporary incapacity for work is therefore related to a group of people at working age. With the help of quantitative research using content analysis of the text, we performed data evaluation. RESULTS We found that even though the number of people applying for a disability pension for dg. C34 is declining slightly, the expenditure on these pensions is still high. In the years 2016, 2017, 2018 and 2019, the research groups consisted of 612, 631, 576 and 543 people, respectively. CONCLUSION The disease associated with lung cancer is not only characterized by high mortality, but is also one of the very common causes of temporary incapacity for work and new disabilities. This fact therefore contributes significantly to the economic costs of the Czech Republic.

ObjectiveTo quantify occupational risks of Covid-19 among healthcare staff during the first wave of the pandemic in EnglandMethodsUsing pseudonymised data on 902,813 individuals continuously employed by 191 National Health Service trusts during 1.1.19 to 31.7.20, we explored demographic and occupational risk factors for sickness absence ascribed to Covid-19 during 9.3.20 to 31.7.20 (n = 92,880). We estimated odds ratios (ORs) by multivariable logistic regression.ResultsWith adjustment for employing trust, demographic characteristics, and previous frequency of sickness absence, risk relative to administrative/clerical occupations was highest in additional clinical services (including care assistants) (OR 2.31 [2.25-2.37]), registered nursing and midwifery professionals (OR 2.28 [2.23-2.34]) and allied health professionals (OR 1.94 [1.88-2.01]), and intermediate in doctors and dentists (OR 1.55 [1.50-1.61]). Differences in risk were higher after the employing trust had started to care for documented Covid-19 patients, and were reduced, but not eliminated, following additional adjustment for exposure to infected patients or materials, assessed by a job-exposure matrix. For prolonged Covid-19 sickness absence (episodes lasting >14 days), the variation in risk by staff group was somewhat greater.ConclusionsAfter allowance for possible bias and confounding by non-occupational exposures, we estimated that relative risks for Covid-19 among most patient-facing occupations were between 1.5 and 2.5. The highest risks were in those working in additional clinical services, nursing and midwifery and in allied health professions. Better protective measures for these staff groups should be a priority. Covid-19 may meet criteria for compensation as an occupational disease in some healthcare occupations.Key messagesWhat is already known about this subject?Healthcare workers and other keyworkers (workers whose job was considered essential to societal functioning) had a higher likelihood of testing positive for COVID-19 than other workers during the first lockdown in England. Amongst healthcare workers, those working in inpatient settings had the highest rate of infection.What are the new findings?Between March and July 2000, the overall risk of COVID-19 sickness absence in National Health Service staff in England was lower at older ages, higher in non-white staff, and (in comparison with administrative and clerical staff) more than doubled in registered nurses and among workers such as healthcare assistants providing support to health professionals. Risk in health care scientists was little different from that in administrative and clerical occupationsHow might this impact on policy or clinical practice in the foreseeable future?Our results suggest that the risk reduction strategies that were in place for healthcare scientists were effective. However, the protection for nursing and supporting health professionals was insufficient. In the event of a further ‘wave’ of infections resulting in high hospital admissions, attention should be paid to ensuring that risk reduction strategies for nurses and supporting health professionals are improved.

Objectives: To investigate changes over time and identify predictors of online gambling among gamblers by using three Norwegian representative samples covering a 6-year (2013–2019) period. We also aimed to identify different characteristics (including video game participation and video gaming problems) of online compared to offline gamblers.Methods: Data from gamblers (N = 15,096) participating in three cross-sectional surveys (2013, 2015, and 2019) based on random sampling from the Norwegian Population Registry were analyzed. Participants were asked how frequently they engaged in online gambling on different platforms (e.g., mobile phone). Data on sociodemographics, games gambled, gambling problems, gaming, and problem gaming were collected and analyzed by logistic regression analyses.Results: Overall, an increase in online gambling from 2013 to 2015 was found (a larger percentage of gamblers reported having gambled online at least once during the last year), and an increase in online gambling from 2015 to 2019 was found (more gamblers reported having gambled online at least once last year and at least once per week). The increase was largest for gambling on mobile phone. Consistent predictors of online gambling (at least once last year and at least once per week) were male gender, high income, being unemployed, being on disability pension, having work assessment allowance, being a homemaker or retiree, number of games gambled, and gambling problems.Conclusions: Online gambling, especially on mobile phones, has increased significantly during the last 6 years in Norway. Hence, gambling availability seems to have grown, which may pose a risk for development of gambling problems. Compared to offline gamblers, online gamblers were more likely to be men, young, not working or studying, gambling on several games, and having gambling problems. Responsible gambling efforts aiming at preventing or minimizing harm related to online gambling should thus target these groups.

Presently, there is a request by various stakeholders in the road construction sector to embrace public-private partnership (PPP) as an alternative means of solving the road infrastructure deficit in Ghana. To this end, the study sought to identify the underlying reasons for implementing public-private partnership in road construction in Ghana. It also intends to examine the differences in the perception of these reasons by the State-owned Road Agencies (SRA) (who represent the government) and the Private Sector (PS). A questionnaire survey was used to elicit the perceptions of the SRA and PS on the underlying reasons for implementing PPP in road construction in Ghana. An in-depth interview was also conducted among four PPP “experts” in Ghana. Seventy-six functional responses were analysed using Statistical Package for the Social Science (SPSS) to rank the importance of the reasons based on the overall responses, as well as the responses from both the SRA and the PS and to examine the differences in the perceptions between the two groups. “Shortage of government funding”, “Political pressure”, “Economic development pressure of demanding more facilities”, “accelerate project development”, “Allowance for shared risk”, “Ability to raise funds for project by private sector”, and “Facilitate creative and innovative approaches” were found to be the seven most important reasons for adopting PPP in road construction in Ghana. In terms of the differences in perception between the SRA and PS groups, the hypothesis test results indicated that significant differences exist for only a few of the reasons.

Hophornbeam copperleaf (Acalypha ostryifolia Riddell) is an erect, herbaceous, dicot species in the Euphorbiaceae, or spurge, family that constitutes more than 200 genera and some 6,000 species (Mayfield and Webster 2013). Although the euphorbs have a cosmopolitan distribution, none are found in the Arctic (Mabberley 1997). Members of the Euphorbiaceae may be trees, shrubs, herbs (occasionally aquatic), or vines; sometimes succulent and cactus-like; and often have glands on vegetative plant parts (Mabberley 1997; Zomlefer 1994). Genera in the spurge family include Croton, Euphorbia, Ricinus, and Acalypha. Acalypha consists of 450 species that are native to both the Eastern and Western hemispheres (Zomlefer 1994). Acalypha was the name used by Hippocrates because the leaves resemble those of nettles, whereas ostryifolia alludes to the resemblance of leaves to plants in the genus Ostrya (hophornbeam trees; Burrows and Tyrl 2013; Haddock 2014; Hilty 2018). As plants mature in the fall, the leaves can turn reddish-brown, which may indicate why “copperleaf” is included in the species’ common name (Hilty 2018). Hophornbeam copperleaf is native to North America; it occurs in the United States ranging from Arizona east to Florida, north to Pennsylvania, and west to Nebraska (Anonymous 2019). It occurs in a variety of habitats including agronomic fields, cultivated areas, landscapes, roadsides, river and stream banks, thickets, pastures, and waste sites (Bryson and DeFelice 2010; Haddock 2014; Hilty 2018). This plant’s other common names include copperleaf, pineland three-seed mercury, Virginia copperleaf, hornbeam mercury, hornbeam three-seed mercury, mercury, and rough-pod copperleaf (Bryson and DeFelice 2010; Haddock 2014; Hilty 2018; Steckel 2006).

Saving is an action that can produce positive results. Through saving, someone can prepare funds for the unexpected, or maybe saving activities used as preparation for the needs that have been previously predicted. Saving should be used as a habit. However, not all people have the habit of saving, it needs to be used as a habit in one's life, for that it needs to be educated since childhood so that saving activities become a habit so that in the end the saving culture is never passed until the child becomes an adult. Age 4-6 years is an important age in human life because the imagination and duplication power of children is very high. Therefore it is necessary to education about "saving culture". If a child has been accustomed to setting aside some of his allowance for savings, it will become a habit when growing up. Based on this, the article titled: A training of saving culture for OSCAR Kindergarten Students in Serang, discusses the importance of saving culture starting early. The technique used in this training is Persuasion Communication with contexts tailored to kindergarten students.

On December 19th, 2017, China’s Emissions Trading System (CETS) was officially launched, firstly only covering the power industry. Cap setting and allowance allocation are urgent issues for the gov...

The presented study examines human capital and methods of its assessment at the micro-level of the economic system, in the activities of trading enterprises.Aim. The study aims to substantiate a methodological approach to the assessment and prediction of the human capital of a trading enterprise using the concept of enterprise value management.Tasks. The authors determine the importance of human capital for the efficiency of managing a trading enterprise, explore the essence of human capital and specific aspects of its analysis at the micro-level of the economic system, and propose a combined method for assessing and predicting human capital indicators at an enterprise.Methods. This study uses the methods of institutional and structural analysis, assessment of investment projects, systems analysis, enterprise value management, and specific methods of human capital research.Results. The study provides a detailed description of human capital with allowance for the specific aspects of its manifestation at the micro-level of the economic system and industry-specific features of trade; examines the methods of and approaches to the assessment of efficiency of investments in human capital, also taking into account industry-specific features; proposes a combined method for human capital assessment at a trading enterprise based on a combination of CIV and MVAIC methods and a criterion for the assessment of efficiency of investments in human capital based on the relationship between the value of investment and human capital growth during the reporting period.Conclusions. A new method for assessing and predicting the human capital of trading enterprises is proposed. It is harmonized with a value-based approach to management and can be integrated into the management systems of trading enterprises.

The presented study examines statistics on the construction of infrastructural objects in the Russian Federation.Aim. The study aims to analyze the allocation of federal and regional infrastructural facilities with allowance for socio-economic positions.Tasks. The authors examine the commissioning of different types of infrastructural facilities in the Russian Federation, identify regional peculiarities of their allocation, and assess the socio-economic implications of large-scale construction of similar facilities in Sochi in preparation for the 2014 Winter Olympics.Methods. This study uses systems analysis methods and data of the Federal State Statistics Service to conduct a retrospective study of the current situation in Russia, structural dynamic analysis of the allocation of infrastructural facilities across the country’s regions, and an assessment of socioeconomic indicators.Results. The current trends in the allocation of the major types of infrastructural facilities in modern Russia are determined. Regions with the most favorable conditions for the development of such facilities are identified. A methodology for planning corresponding projects with allowance for their mutual influence and funding restrictions is developed. Changes in the quality of life of Sochi residents due to the construction of facilities in preparation for the 2014 Winter Olympics are assessed.Conclusions. Construction of federal and regional infrastructural facilities affects the socio-economic development of the corresponding regions and serves to improve the quality of life of the local population. In Russia, there is a positive dynamics in terms of the allocation of such facilities. However, these effects are perceived controversially, and the trends towards improving the quality of life (through the example of Sochi) do not align with the results of large-scale construction in the region. When planning federal and regional development programs for the constituent entities of the Russian Federation, it is advisable to conduct an in-depth multi-factor forecasting of social and economic implications of the implementation of such programs.

This study aims to examine employee commitment to improving work performance with remuneration as a mediator variable. The research objects discussed are; 1) Employee commitment, 2) Work performance and 3) Remuneration. The target of the study was 164 Civil Servants at the University of Jambi. The results showed that employee commitment has a greater influence on work performance if mediated by remuneration rather than the direct influence of employee commitment on work performance. This can be interpreted that remuneration which is a performance allowance to employees has a large role as a mediator on employee commitment which shows employee involvement to reach the goal so that it can improve work output which is the achievement of work performance.

Objectives Applied policy options were reviewed for evidence of their effectiveness in reducing nursing shortages. Background The stable supply and qualitative maintenance of a healthy nursing workforce significantly impact patients’ outcomes; therefore, providing adequate nursing is a major global issue in terms of health policies. Methods We conducted a systematic review of relevant studies to identify evidence of the effectiveness of applied policy options in managing shortages of nurses via four electronic databases. The data collection period was January 23–31, 2019. Results After screening 2151 initial candidate studies, 12 articles were included, 10 quantitative and 2 qualitative. Various policies had been implemented worldwide to combat nursing shortages, classified as new payment agreements, emergency hiring plans, RN residency programs, special contracting systems, rural allowance policies, and recruiting and guaranteeing incentives for nursing graduates and full-time government employment. Each study reviewed the implementation of policies tailored to the health-care environment of one country and reported successful results regarding nursing staff supply. Conclusions Through the current review, the authors seek to promote policies using a multi-dimensional approach of cooperation between the government and health institutions, systematic information collection on health-care personnel, and government investment in crucial private programs during times of need.

Governments have recently attempted to reverse the below-replacement fertility rates in Europe by reducing child-rearing costs through child benefits, grants and paid leaves. This article examines the causal effect of family allowances on the likelihood of having another child, and on the extensive and intensive margins of labor supply. Evidence from Switzerland suggests that higher child benefits incentivize parents to have more children but do not affect their employment choice. The effect is larger for low-income families. These findings imply that policies aimed at improving the economic well-being of families are likely to increase fertility rates without distorting labor market outcomes.

193 sayılı Gelir Vergisi Kanununda yer alan ve tam mükellef gerçek kişilerin elde ettiği ücret gelirlerine uygulanan asgarî geçim indirimi uygulaması 2008 yılından bu yana uygulanmaktadır. Asgari geçim indirimi uygulamasından ücret geliri tevkif suretiyle vergiye tabi tutulan ücretliler ile tevkifata tabi tutulmadığı için yıllık beyanname veren ücretliler yararlanmaktadır. Asgari geçim indirimi tutarı, ücretin elde edildiği takvim yılı başında geçerli olan asgarî ücretin yıllık brüt tutarına ücretlinin kendisi, eşi ve çocuklarının durumu dikkate alınarak belirlenen oranların uygulanmasıyla bulunan tutarın, gelir vergisi tarifesinin birinci gelir dilimine karşılık gelen oranla çarpımı sonucu yıllık ve aylık olarak hesaplanmaktadır. İşverenler tarafından hesaplanan asgari geçim indirimi tutarı, çalışanlara ödenen aylık ücret tutarı üzerinden hesaplanan gelir vergisinden mahsup edilmek suretiyle ücretliye ödenmekte ve bu tutarlar işverenler tarafından muhtasar beyannamede tevkif suretiyle kesilen vergiler toplamından mahsup edilmektedir. Sistemin doğru işleyebilmesi, ücretli ve işverenlerin yasal düzenlemeler doğrultusunda sorumluluklarını yerine getirmesine bağlı bulunmaktadır.