Additional Incentives Research Articles

The risk and development of work disability among individuals with gambling disorder: a longitudinal case-cohort study in Sweden.

This longitudinal register study aimed to investigate the association between gambling disorder (GD) and work disability and to map work disability in subgroups of individuals with GD, three years before and three years after diagnosis. We included individuals aged 19-62 with GD between 2005 and 2018 (n = 2830; 71.1% men, mean age: 35.1) and a matched comparison cohort (n = 28 300). Work disability was operationalized as the aggregated net days of sickness absence and disability pension. Generalized estimating equation models were used to calculate adjusted odds ratios (AORs) and 95% confidence intervals (CIs) for the risk of long-term work disability (>90 days of work disability/year). Secondly, we conducted Group-based Trajectory Models on days of work disability. Individuals with GD showed a four-year increased risk of long-term work disability compared to the matched cohort, peaking at the time of diagnosis (AOR = 1.89; CI 1.67-2.13). Four trajectory groups of work disability days were identified: constant low (60.3%, 5.6-11.2 days), low and increasing (11.4%, 11.8-152.5 days), medium-high and decreasing (11.1%, 65.1-110 days), and constant high (17.1%, 264-331 days). Individuals who were females, older, with prior psychiatric diagnosis, and had been dispensed a psychotropic medication, particularly antidepressants, were more likely to be assigned to groups other than the constant low. Individuals with GD have an increased risk of work disability which may add financial and social pressure and is an additional incentive for earlier detection and prevention of GD.

Decent pay for work as one of the important factors of material encouragement of civil servants

The article is devoted to the issue of remuneration of civil servants as one of the important factors of their material encouragement in civil service. The importance of the civil service, the main task of which is to effectively ensure the complex interrelated activities of employees aimed at the development and implementation of state policy and management decisions, the implementation of regulatory and service functions in the interests of society, is noted. It was noted that one of the strategic tasks is the reform of the civil service of Ukraine, one of the directions of which is the remuneration of civil servants. This is emphasized in the State Administration Reform Strategy of Ukraine for 2022-2025, approved by the Cabinet of Ministers of Ukraine order dated July 21, 2021, one of the tasks of which is to carry out a comprehensive reform of the system of payment of civil servants. Therefore, taking into account modern challenges, new theoretical and practical approaches to solving problems related to remuneration, in particular the remuneration of civil servants as one of the important factors of their material stimulation in today's conditions, are proposed. A proposal was made, supporting other researchers in this field, in the process of reforming the remuneration of civil servants to regulate, firstly, the level of the salary of employees of the local, district, regional state administration or the central body of executive power in an equal amount, that is, it should be the same at all levels salary; secondly, additional incentive payments (allowances and bonuses) to civil servants; thirdly, means of motivating civil servants with additional social guarantees (for example, free annual preventive medical examination, sanatorium-resort treatment). It is noted that today the state is already taking certain steps in this direction. Thus, Prime Minister D. Shmyhal predicts the introduction of a new system of payment of civil servants from January 1, 2024. According to him, "the main goal of the civil service pay reform is justice and elimination of abuses. Changes in wages are aimed at reducing disparities and a fair approach to setting the wages of civil servants. The new system will strengthen the role of official salary and help eliminate abuses during the calculation of additional payments and bonuses.”

The role of leading financial institutions in the realization of the ESG agenda

Aim. To identify trends and directions of development of ESG-agenda of the Russian banking sector in the new geopolitical environment.Objectives. To analyze the reaction of the Russian banking sector to the promotion of ESGagenda by the West in the pre-sanctions period and the change of priorities after the introduction of large-scale financial and technological sanctions for Russia; to determine the required transformation of business strategies and risk management systems; to propose additional measures of support from the state to increase the priority of sovereign technologies in the implementation of ESG-transformation and the development of a competitive national system of standards.Methods. The authors applied a mixed method of analysis, combining qualitative and quantitative data, to form the empirical base of the study. Content analysis and empirical methods were used to analyze qualitative data. In turn, quantitative data were processed using statistical and logical tools.Results. The conducted research allowed to confirm the effectiveness of ESG-tool in the realization of the concept of sustainable development. It was determined that the significant driving force of ESG-transformation today is mainly large banks. However, the potential of ESG-transformation on the part of banks may be exhausted, and the practical part of fulfillment of plans reflected in their ESG-policies requires additional incentives from the state.Conclusions. Based on the results of the conducted research, it becomes clear that it is necessary to form a competitive Russian sovereign ESG-model, which should include a national regulatory framework, technological standards, and domestic platform IT management systems. Strengthening the work in this direction’ financial market participants are most able to influence the introduction of innovations in the sphere of tools for achieving sustainable development goals (SDGs) and national projects, to take into account national interests in view of ESG-agenda realization, to ensure their development and financing.

THE EFFECT OF ADVERTISING AND SALES PROMOTION ON CONSUMER PURCHASE DECISIONS ON TIKTOK SHOP

ABSTRACTThis research aims to identify Sales promotions are a form of direct promotion that offers customers additional incentives or value for a product. Sales promotions encompass a wide range of tools, primarily those designed to encourage a faster or stronger market response. One of the best ways to communicate with customers is through promotions. And one of the ways most often used by marketing to introduce goods to customers is advertising. Researchers used Slovin's idea as a sampling technique. Current advertising is positive but not significant to purchasing decisions. This may be due to too much ineffective promotion or a lack of it. Interesting advertisement. Today, sales promotions through discounts and contests and events strongly influence purchasing decisions; this must be maintained and improved. Consumers today are more motivated to buy goods on Tiktok stores through discounts rather than contests or events held.Keywords: Advertising, Sales Promotion, Purchase Decisions

Attachment to real-world places and willingness to migrate to metaverse virtual worlds

People are increasingly spending time in virtual places. In the future, the opportunities offered by digital worlds may provide an additional incentive for virtual migration, which may be much easier and similarly gratifying compared to physical migration. The metaverse is a new virtual world where individuals can explore, express themselves, and interact with others in ways that may not be possible in the physical world. In three studies (NStudy 1a = 1056; NStudy1b = 670; NStudy2 = 1250), we examined whether emotional bonds with real places predict intention to migrate to the metaverse. The results show that two different factors predict willingness to migrate to the metaverse: 1) traditional attachment to real places, i.e. unwillingness to leave one's physical place of residence and 2) a lack of attachment to any real-world place. Active attachment was negatively related to willingness to migrate to the metaverse. However, in two studies, this relation was non-significant when other types of people–place relations were included in the models. We also investigated how place attachment types are associated with real-world and virtual migration intentions. Our study contributes to the literature on the relationship between attachment to real-world places and willingness to use virtual worlds.

Total liquid ventilation in an ovine model of extreme prematurity: a randomized study.

This study aimed at comparing cardiorespiratory stability during total liquid ventilation (TLV)-prior to lung aeration-with conventional mechanical ventilation (CMV) in extremely preterm lambs during the first 6 h of life. 23 lambs (11 females) were born by c-section at 118-120 days of gestational age (term = 147 days) to receive 6 h of TLV or CMV from birth. Lung samples were collected for RNA and histology analyses. The lambs under TLV had higher and more stable arterial oxygen saturation (p = 0.001) and cerebral tissue oxygenation (p = 0.02) than the lambs in the CMV group in the first 10 min of transition to extrauterine life. Although histological assessment of the lungs was similar between the groups, a significant upregulation of IL-1a, IL-6 and IL-8 RNA in the lungs was observed after TLV. Total liquid ventilation allowed for remarkably stable transition to extrauterine life in an extremely preterm lamb model. Refinement of our TLV prototype and ventilation algorithms is underway to address specific challenges in this population, such as minimizing tracheal deformation during the active expiration. Total liquid ventilation allows for remarkably stable transition to extrauterine life in an extremely preterm lamb model. Total liquid ventilation is systematically achievable over the first 6 h of life in the extremely premature lamb model. This study provides additional incentive to pursue further investigation of total liquid ventilation as a transition tool for the most extreme preterm neonates.

Exploring the Feasibility of Integrating Mental Health into a Family Planning Program in low-resource settings

Introduction: Mental health challenges remain a pressing issue, underscored by the glaring gap between the elevated demand and the scarce resources. Research has highlighted the effectiveness of integrating mental health services with primary care services, particularly in low-resource settings. Purpose: The objective of this research was to evaluate the perceived implications and feasibility of integrating basic mental health services into an existing community-based family planning initiative in Pakistan. By adopting a community-driven and co-produced methodology, our study not only ensured a deeper resonance with local needs but also paved the way for a sustainable and transformative uptake of mental health services in low-resource settings. This co-produced strategy, anchored in mutual collaboration and shared expertise with the community, promises a more holistic, enduring, and adaptive integration of essential health services within community frameworks.Methodology: This study utilized a qualitative research approach to obtain a comprehensive understanding of the program's feasibility and potential for expansion. Interview tools and guides, tailored to the regional language, were developed by the Research Associate to gather insights from the lady health workers involved in delivering the intervention, as well as from the clients. Overall, our team conducted 24 interviews, of which 9 were with the lady health workers and 15 with clients. The interviews were facilitated by the Research Associate and a Psychologist.Results: Utilizing the socio-ecological model, we thematically analyzed factors at individual, interpersonal, and community levels that support or hinder the integration of mental health services with existing community-based programmes. We also examined the intervention's impact on its users and the healthcare providers.Our analysis underscores the significant potential of integrating mental health services into existing community-based health programmes, such as family planning, in low-resource settings. Predominant themes highlighted women's willingness to use these services, influenced by strong relationships and trust in the lady health workers, ease of access to services, and community support. Identified barriers to integration included prevailing poverty, a preference for direct financial incentives in addition to counseling, confidentiality concerns in tight-knit communities, and the lingering stigma surrounding mental health.Conclusion: Our findings highlight the value of community collaboration in healthcare, particularly in low-resource settings. The co-production approach blends professional guidance with local insights, fostering community ownership and enhancing program sustainability. As the first to merge mental health with family planning in Pakistan, our research suggests that future health initiatives can greatly benefit from community-driven methods, leading to more sustainable and transformative health outcomes.

Nepal's community forestry: critical reflection from the governance perspective

ABSTRACT In recent decades, the role of community forestry (CF) has been to address the livelihoods of local people beyond its original objective of forest protection. Yet, there have been governance-related concerns, particularly the distribution of benefits among group members. We used a case study approach to better understand the CF model from the perspective of household satisfaction and benefit distribution at the local level. For data collection, we used multiple methods, including key informant interviews, focus group discussions, and household surveys. The study utilised the Henry-Garret ranking for analysing key elements of forest governance and a probit regression model for identifying the major contributing factors of satisfaction towards CF governance. Results suggested greater equity in CF governance and the empowerment of marginalised forest communities. Though CF has created new opportunities to consolidate forest users’ efforts toward provisioning broader environmental services, the system continues to favour elites and other influential groups in CF decision-making. The study suggests improving equity and introducing incentives to primary forest dependents. The additional incentives will not only help communities to adapt to the changing context but also increase their interest in decision-making, particularly for equitable distribution of benefits and local collective action.

Wie viele Wasserstoff-Kraftwerke erfordert die Energiewende und wie erhalten wir sie?

Abstract Even if the ambitious expansion targets for renewables are achieved, our simulation indicates that Germany will need around 100 GW of H2 power plants in 2045. Despite the enormous need, which politicians have not yet recognised, the expansion of H2-ready power plants is very sluggish. The pure energy-only-market concept is failing and urgently needs to be supplemented by additional incentives and capacity markets.

«Красочная революция» 2015–2016 гг. в Северной Македонии

The article analyzes the revolutionary events that took place in North Macedonia in 2015–2016. The political crisis did not arise by chance: Macedonian society was fragmented over issues of identity, and the rules of political competition were unequal, creating additional incentives for the opposition to organize protests. Mass anti-government protests led to the resignation of the Prime Minister Nikola Gruevski, who had held his post since 2006, and the calling of the early parliamentary elections in the country, in which the ruling party failed to form a coalition and became the opposition. In addition to the change of government, the revolution also led to a change in the country's identity policy and name, as well as its membership in NATO in 2020.

CO2 rich cushion gas for hydrogen storage in depleted gas reservoirs: Insight on contact angle and surface tension

Hydrogen storage in porous media (aquifers and depleted reservoirs) is an effective means of achieving large-scale inter-seasonal demand for energy. In particular, the depleted gas reservoir provides substantial storage capacity and additional economic incentives due to the preexistence of the storage infrastructure as well as the requisite reservoir integrity. However, the interfacial phenomenon between the injected hydrogen, the native gas (cushion gas), the formation brine, and the host rocks require further investigation for efficient gas containment. In this study, we conducted a comprehensive examination of the application of CO2 as a cushion gas. Our investigation involved performing contact angle and surface tension experiments using the drop shape analyzer (DSA) 100 equipment. We examined various gas mixtures (H2–CO2 – CH4–N2) under different pressure ranges (500–3000 psi), temperature levels (30, 40, 50, 60, 70 °C), and salinities (2, 5, 10, 15, and 20 wt%).Results indicate that the wettability behavior of the studied gas-mixture compositions remains relatively consistent unless there are changes in the initial wetting state of the rock. The contact angles observed ranged from 29 to 51°, independent of reservoir pressure, temperature, and salinity. The contact angle values increased with higher pressure but decreased with higher temperature. Furthermore, the contact angle was lower for a gas mixture with a lower CO2 fraction compared to a gas mixture with a higher CO2 fraction. Conversely, the gas mixture brine surface tension exhibited a decrease with increasing pressure, temperature, and CO2 fraction. However, it increased with increasing salinity for all gas mixtures. Based on the results obtained from the contact angle and surface tension analysis, mixture 4 emerged as the ideal fraction for designing CO2 cushion gas in terms of both hydrogen storage and withdrawal. These findings present precise and valuable input parameters and data that can be utilized in reservoir-scale simulations to optimize geo-storage in depleted natural gas reservoirs.

A perspective on methodologies and system boundaries to develop abatement cost for on-farm anaerobic digestion

ABSTRACTMarginal Abatement Cost Curves compare and assess greenhouse gas mitigation options available to various sectors of the economy. In the Irish agricultural sector, large anaerobic digestion facilities are currently considered a high-cost abatement solution. In prior studies of anaerobic digestion abatement costs, two options were assessed: the generation of heat and electricity from biogas (115 €/tCO2eq) and the production of renewable heat from biomethane (280 €/tCO2eq). Both scenarios encompass single cost values that may not capture the potentially variable nature of such systems. In contrast, prior techno-economic analyses and lifecycle analyses can provide a comparison of the abatement costs of anaerobic digestion systems at a range of scales. This work compares two case studies (based on prior literature) for small and medium-scale on farm anaerobic digestion systems. The small-scale system is set in Ireland with cattle slurry collected in open tanks during the winter, while the medium-scale system is set in the USA with cattle slurry collected periodically indoors all year-round. It was found that the abatement cost can vary between −117 to +79 € per t CO2eq. The key variables that affected the abatement cost were additional revenue streams such as biofertilizer sales, displaced energy savings, and additional incentives and emissions savings within the system boundary. Including only some of these options in the analysis resulted in higher abatement costs being reported. Based on the variation between system topologies and therefore system boundaries, assigning a single mitigation cost to anaerobic digestion systems may not be representative.

Incorporating Adaptive Survey Design in a Two-Stage National Web or Mail Mixed-Mode Survey: An Experiment in the American Family Health Study.

This article presents the results of an adaptive design experiment in the recruitment of households and individuals for a two-stage national probability web or mail mixed-mode survey, the American Family Health Study (AFHS). In the screening stage, we based the adaptive design's subgroup differentiation on Esri Tapestry segmentation. We used tailored invitation materials for a subsample where a high proportion of the population was Hispanic and added a paper questionnaire to the initial mailing for a subsample with rural and older families. In the main-survey stage, the adaptive design targeted the households where a member other than the screening respondent was selected for the survey. The adaptations included emailing and/or texting, an additional prepaid incentive, and seeking screening respondents' help to remind the selected individuals. The main research questions are (i) whether the adaptive design improved survey production outcomes and (ii) whether combining adaptive design and postsurvey weighting adjustments improved survey estimates compared to performing postsurvey adjustments alone. Unfortunately, the adaptive designs did not improve the survey production outcomes. We found that the weighted AFHS estimates closely resemble those of a benchmark national face-to-face survey, the National Survey of Family Growth, although the adaptive design did not additionally change survey estimates beyond the weighting adjustments. Nonetheless, our experiment yields useful insights about the implementation of adaptive design in a self-administered mail-recruit web or mail survey. We were able to identify subgroups with potentially lower response rates and distinctive characteristics, but it was challenging to develop effective protocol adaptations for these subgroups under the constraints of the two primary survey modes and the operational budget of the AFHS. In addition, for self-administered within-household selection, it was difficult to obtain contact information from, reach, and recruit selected household members that did not respond to the screening interview.

The COVID-19 Pandemic and the Private Health Sector: Profiting without Socially Contributing.

The COVID-19 pandemic necessitated the mobilization of all available health care resources, including private, for-profit ones. The aim of this multiple methods study (combination of document and secondary data analysis) was to assess government regulations facilitating the private health sector's participation in the COVID-19 response in Greece. During the pandemic, the government made three successive increases in private providers' reimbursement fees, provided additional financial incentives to private providers, and allocated €280 million of emergency funding for the private sector's involvement in the national COVID-19 response. In response, private hospitals made available on average 2.2% of their total bed capacity per epidemic wave for the treatment of COVID-19 patients and 1.7% of their total bed capacity for the treatment of non-COVID-19 patients transferred from National Health System (NHS) hospitals. In 2020 the five largest health care corporate groups maintained their revenues, while in 2021 they increased them by 18.7%-a striking comparison with the 9% recession experienced by the Greek economy in 2020 and its 8.4% recovery in 2021. In a time of an acute public health crisis, private health care providers responded to society's pressing health care needs by insulating their facilities from COVID-19 patients and NHS patient transfers, minimizing their social contribution and safeguarding their revenues and profits.

Problems of investment support of current economic development in Russia

Aim. To analyse investment activity in modern Russia in the context of new conditions and tasks of the country’s economic development, as well as to identify the directions of its stimulation and development.Tasks. To analyse the current state and prospects of development of the Russian economy in the context of external sanctions; to study and assess the level and features of business investment activity in modern Russia; to propose tools and directions of stimulation and development of investment, considered as a way to restart the mechanisms of economic growth.Methods. The methodological basis of the research was the provisions of macroeconomic theory, in particular such sections as the theory of economic growth, the theory of state regulation of the economy, the theory of investment. The methods of comparative and retrospective analysis, structural modelling, analogy, expert evaluation and qualitative methods of forecasting were used.Results. It has been established that the Russian economy has entered the period of development characterised by high uncertainty of the main influencing factors. This negatively affects the behaviour of economic entities and weakens the potential for economic growth. One of the important factors of growth and sustainable economic development is investment. Despite the external sanctions pressure on the Russian economy, there was no decrease in investment activity in 2022. On the contrary, it has increased. This is a prerequisite for successfully overcoming the current crisis phenomena in the economy and further successful development of the national economy. At the same time, a number of problems restraining the investment activity of Russian business have been identified.Conclusions. In modern conditions, the issues of creating effective incentives to support and develop the investment activity of Russian companies have become more relevant. The relevant measures should be built into a new model of economic policy aimed at creating the potential for long-term economic growth in Russia in post-normal conditions. These measures are related to the activities of development institutions acting as sources of “long” and “cheap” money, as well as to the adjustment of fiscal policy, oriented towards the creation of additional incentives for the growth of investments of economic entities.

Social entrepreneurship in Ukraine: The essence and features of its formation

The article examines the essence and peculiarities of the formation of social entrepreneurship in Ukraine. It was determined that social entrepreneurship is a qualitatively new phenomenon that arose at the junction of the social and economic systems of the country, designed to solve the dilemma of combining activities for the sake of social well-being with activities for profit. It is established that the goals of social enterprises are achieved by organizing activities based on entrepreneurship and creating a sustainable business model. It has been proven that social entrepreneurship is an innovative activity primarily aimed at solving or reducing the social problems of society under the conditions of self-sufficiency and sustainability. The author's definition of the concept of social entrepreneurship as an innovative activity that is primarily designed to solve the social needs of society under the conditions of self-sufficiency and sustainability is proposed. It has been proven that an essential stage in the activity of a social enterprise is obtaining a social effect. Social entrepreneurial activity effectively creates a competitive environment, provides jobs, and relieves tension in the labor market. It has been proven that for the effective development of social entrepreneurship on the part of the state, it is necessary to create favorable legal conditions for the activities of non-profit organizations, to develop and adopt at the national and local levels regulatory legal acts that contribute to the development of all forms of intersectoral interactions. During the study, it was established that social entrepreneurship appears as a significant factor in solving complex regional social problems, as a factor in the development of an innovative regional environment, as an additional incentive for the development of small and medium-sized entrepreneurship, and as an essential reservoir of accumulation of social capital, which contributes to the development of trust in modern society. In today's world, it is imperative to study the problems and prospects of social business, considering it as a particular sphere in the economic sector of the country. Keywords: social entrepreneurship, charity, social good, social mission, social values, society.

Increase Government Support for Build-to-Rent: Should We Expect Affordable Housing?

Build-to-rent (BTR) is an important pathway for rental housing supply across the cities of Australia. The discourse has become more prevalent as stakeholders seek government support to expand the sector to provide, amongst other reform measures, affordable rental accommodation. This paper examines the effectiveness of BTR as a pathway to affordable housing supply in Australia and identifies the additional reforms needed to increase that supply further. Interviews with key stakeholders were used to assess the success of the asset class to date and how it is likely to perform in increasing affordable rental housing supply, as well as what additional reforms may be required to expedite supply. The paper found that while BTR aims to scale up rental housing supply, its limitations in its present form demonstrate the need for additional reforms. At present, unfavorable taxes, inner-city locational attributes, and ultramodern services make the asset class a high-end housing model. Experts posit that BTR rental prices are justified given the quality amenities and the 24/7 onsite professional management. While it is a premium product, several BTR projects in Australia have included portions of those projects for affordable housing. The study concluded that BTR can generate affordable housing outcomes in Australia. As more developments take place across the private sector, several regulatory reforms in land release and taxes are needed to produce a sizable portfolio of affordable BTR. Without government support and regulation through additional supply-side incentives, development and recurrent holding costs will remain high, making BTR unaffordable to many urban residents.

Measures and business model approaches to facilitate the diffusion and integration of energy communities—A special focus on the Austrian case

Despite energy communities’ (ECs) large potential to contribute to the energy transition, they are still the exception rather than the rule. Thus, the objective of this study is to elaborate on measures to facilitate the diffusion and integration of ECs in the energy landscape. This is done by analysing the relations of ECs and their stakeholders as well as identifying their obligations and possibilities. Based on that, gaps hindering increased diffusion and integration of ECs in the energy landscape can be derived, and measures defined. It is found that increased cooperation of ECs and established stakeholders such as electricity suppliers, energy service providers, aggregators and distribution grid operators (DSOs) would help, which requires the development of novel business models. Approaches to such business models are tackled in this study. Also, allowing ECs to take on new roles – such as becoming DSOs – or engage in multiple activities such as community-to-community trading, trading to third parties or directly on the market can aid in the diffusion and integration process. Policy decision makers are advised to act timely, carefully evaluate which measures need to be anchored in legislation, and which can be put into practice only be providing additional incentives.

Effects of Tax Incentives on Financial Performance of Manufacturing Firms in Nyeri County

Purpose: The main objective of this study was to ascertain how tax incentives affected the financial performance of manufacturing firms in Nyeri County. The study's goal was to look into the impact of tax incentives, corporate income tax incentives, capital allowance incentives, and custom duty incentives on the financial performance of manufacturing firms in Nyeri County.
 Methodology: The study adopted a descriptive research design. The population for the study comprised of all the 15 manufacturing firms in Nyeri County that were registered by Nyeri County finance department; licensing office 2023. The target population's information was gathered using census methodologies. The data was gathered using questionnaires with likert scales to capture the primary data. The questionnaires were split into two sections that captured the demographic information in the first part, and the second part capturing data on the study variables. The study collected secondary data from the audited annual financial reports for the targeted manufacturers and the internal sources for a six-year period, focusing on the specific variables under investigation. Drop and pick method was used to distribute the questionnaire to the participants. Descriptive statistics including the mean, standard deviation, and frequency were used to analyse the data.
 Findings: The study findings established that there exists a significant relationship between capital allowance and the financial performance of manufacturing firms in Nyeri County. Capital Allowance emerged as the most crucial predictor of Financial Performance (Beta = 0.766), followed by Custom Duty Incentive (Beta = 0.498) and Tax Holiday (Beta = 0.359). On the other hand, Corporate Income Tax Incentive had the least effect (Beta = 0.323) on the financial performance of these firms. Participants expressed a positive perception regarding the influence of capital allowances on their respective firms' financial performance, with strong agreement on investment deductions, wear and tear allowance, capital allowance incentives, and overall satisfaction with the current level of capital allowances. The study concluded that customs duty incentives positively affect the financial performance of manufacturers in Nyeri County.
 Unique Contribution to Theory, Practice and Policy: It recommends revisiting customs duty tax policies to gain industry support. Strategic custom duty incentives aligned with economic goals can boost industrial enterprises and stimulate growth. Tax holiday incentives have the potential to increase employment and profitability, encouraging investment and job creation. Corporate income tax incentives were found to enhance manufacturing firms' financial performance, suggesting their prioritization and offering additional incentives, like reduced tax rates, to foster growth. The study suggested further research to explore factors beyond tax incentives that influence the financial performance of manufacturing firms. Additionally, the research recommended conducting similar studies in sectors other than manufacturing to assess the effects of these tax incentives across different businesses. This comparison could help identify the most suitable incentives for each organization.

DIAGNOSTICS OF OLDER PRESCHOOL CHILDREN’S SENSITIVITY FORMATION LEVELS

The article covers the general issues of the organization and content of the ascertainment experiment and analyzed the results of diagnostics of the state of older preschoolers’ sensitivity formation. The criteria for choosing the diagnostic toolkit for determining the level of preschoolers’ sensitivity formation were age and individual characteristics, as well as the possibility to identify and characterize the indicators of sensitivity formation proposed by us. The toolkit included the development of a questionnaire in the form of a conversation, and the diagnostic game “Who is sensitive?” based on plot diagnostic cards; plots were developed for the organization of role-playing games “Hospital” and “Veterinary Clinic”. Characterization of the levels of older preschool children’s sensitivity formation has been carried out according to the specified criteria and indicators. We have found that, according to the cognitive criterion children of older preschool age have an average and low level of sensitivity formation. We got the highest score for the emotional-motivational criterion because children are prone to showing moral feelings. Yet, they often need additional incentives for charitable activities. And unfortunately, the results of diagnostics according to the activity-behavioral criterion also turned out to be low due to the lack of preschool children’s skills in showing sensitive attitudes toward others. The confirmatory section has proved the necessity of carrying out systematic, planned work in preschool educational institutions on preschoolers’ sensitivity formation. A confirmatory experiment to determine the initial levels of older preschool children’s sensitivity formation in the conditions of the traditional educational process in a preschool education institution according to cognitive, emotional-motivational, and activity-behavioral criteria revealed that the average and low levels of sensitivity education prevailed among children, which caused the need for the search for ways to solve this problem, in the justification and practical approbation of pedagogical conditions for the preschoolers’ sensitivity formation in the conditions of preschool educational institutions.