Allocation Of Income Research Articles

Challenges in achieving Sustainable Development Goal 2 in Ghana: An assessment of the impact of economic crisis on urban household food security

There is an ongoing economic crisis in Ghana which has the potential to strain household finances, alter dietary patterns, and push people into a state of food insecurity. While rural areas have traditionally been the focus of food security research and interventions in Sub-Saharan Africa, there is growing evidence of the challenges faced by urban residents which warrants investigation. This study aims to assess the current status of food security among urban households in Ghana, and examine the impact of the economic crisis on food dietary decisions and food security. This study surveyed 401 random sampling participants in two major urban areas, Accra and Takoradi. The structured questionnaire included the Food Insecurity Experience Scale (FIES), and additional questions on income allocation to food and dietary changes. The results show a significant prevalence of food insecurity among urban households in Ghana, with over half of the respondents experiencing moderate to severe food insecurity. The economic crisis has notably impacted food expenditures, with 81 % of participants reporting changes in their income allocation to food, and 75 % reducing the variety of foods they consume. A substantial portion of respondents now spends between 31 and 50 % of their total income on food which is an indication of the financial burden they face. Ordinal logistic regression identified household income as a critical factor influencing food security, with unemployed and lower-income individuals facing a significantly higher risk. These results emphasize the urgent need for both immediate food assistance, and long-term strategies to strengthen food systems and improve the economic situation to reduce vulnerability. Implementing the recommendations from these findings could contribute towards achieving Sustainable Development Goal 2 in Ghana.

New German Administrative Guidance Concerning Permanent Establishments: A Chance to Reflect on the Application of the AOA in Relation to the Global Mobility of Personnel

This article addresses the topic of remote working, highlighting recent German administrative rules on permanent establishment and place of management and discussing the issues involved in income allocation.

Exploring Saudi Arabia’s 2060 net zero-emission paths via fractional frequency Fourier procedures. The imperatives of resource efficiency, energy efficiency, and digitalization

ABSTRACT By applying the novel fractional frequency Fourier ARDL technique, we unraveled the intricacies underpinning resource efficiency, energy efficiency, digitalization, and environmental sustainability in Saudi Arabia. Compelled by the conflicting narratives of prior investigations and the need for updated insights, the analyzed time series spanning 1990–2022 periods divulged interesting insights amenable to policy optimization. First, the fractional frequency Fourier ADL cointegration procedure reveals a long-term association among all the enlisted series. Second, resource and energy efficiencies, as well as digitalization, improved environmental quality by limiting carbon intensities and ecological footprint with some heterogeneous attributes across the timeframes. Notably, while resource efficiency is more effective toward ecological footprint mitigations, energy efficiency proves more efficient for carbon intensity reductions. Lastly, the fractional frequency Fourier Toda-Yamamoto causality test affirms the predictive attributes of the enlisted series on environmental performance. Hence, these factors are critical to KSA’s environmental sustainability paths. Based on these empirical discoveries, policymakers in KSA must pay adequate attention to the efficient utilization of resources and energy to complement other steps toward realizing Saudi Arabia’s 2060 net zero-emission. Likewise, policymakers must ensure the efficient allocation of income to environmentally sensitive ventures to curtail its negative repercussions on the environment. Other relevant steps to curtail carbon intensities and ecological footprint for optimal environmental performance in KSA have been highlighted.

Financial Literacy among Unorganised Workers - A Bird’s View

Financial literacy refers to the skill, knowledge, capabilities, awareness, behaviour and attitude to achieve the financial well-being of an individual by making sound and viable financial decisions. It refers to the capability to manage financial substances competently and make suitable decisions about investing, planning, budgeting, managing, and controlling. It is the ability of understanding and apply financial management aids to accomplish financial stability concerning investing, management of debt, and allocation of income towards several goals instead of unjust expenses and making an individual self-sufficient. The purpose of this paper is to examine the perception of workers towards financial literacy components and to analyze the impact of financial literacy on financial decision-making.

The price of fairness: Experimental evidence on the limits to demand for redistribution

How far are people willing to go to reduce inequality and enact what they perceive as a fair distribution of income? We address this question in South Africa, one of the most unequal countries in the world, where questions of fairness and redistribution are part of everyday considerations. We carry out an experiment where a third-party stakeholder is paired with two “workers” and makes a series of redistributive decisions over their earnings. These redistributive decisions carry varying personal costs to the stakeholder, and the inequality in worker payout is also varied. Additionally, we randomly vary the source of inequality: luck or merit. We show that stakeholders’ willingness to redistribute increases with initial pay inequality and decreases with personal cost to redistribute. The source of inequality also makes a difference, with higher redistribution in the luck treatment. The source matters less at higher levels of inequality, suggesting a degree of aversion to extreme disparities, even when payouts are seen as rightfully earned. On the other hand, the effect of stakeholders’ personal cost does not interact with the source of inequality, indicating a robust self-interest motivation. The interplay of these effects can result in significantly different levels of post-redistribution inequality. We suggest that substantial redistribution might be acceptable to most as a tool for reducing high inequality - such as that observed in South Africa - especially when income allocation is deemed unfair. However, self-interest may be a significant limiting factor.

Advocate General’s Opinion in the X BV Case (C-585/22) – Exploring the Potential Interaction between Wholly Artificial Arrangements and the Arm’s Length Principle – Convergency or Divergency?

The proper characterization of the arm’s length principle (ALP) still represents an unresolved issue in the context of EU tax law since it is not clear whether it represents a rule on allocation of income aimed at avoiding economic double taxation or if should be interpreted de iure condendo as a specific provision aimed at determining the minimum level of substance requirement applicable to intercompany transactions. In this article, the authors express their preliminary comments on the Advocate General’s recent opinion in X BV (C-585/22) which concerns the notion of the ALP in the EU context, its departure from Lexel (C-484/19) and the related interplay between the concept of wholly artificial arrangements and the ALP within the EU tax law framework.

A hybrid method of system dynamics and design of experiments for investigating the economic and environmental indicators of electricity industry

Electricity plays a pivotal role in the socio-economic development of nations. However, heavy reliance on fossil fuels for electricity generation, as observed in Iran, poses significant environmental challenges. This study proposes a novel hybrid methodology that combines system dynamics modeling and Design of Experiments (DOE) to examine economic and environmental indicators within Iran's electricity sector. The system dynamics model delineates four key subsystems: consumption, production, CO2 emissions, and power trade. By integrating DOE into this framework, various economic and environmental metrics are assessed for the year 2040. Through a comprehensive analysis of variable impacts on these indicators, optimal levels are identified to achieve favorable outcomes. Notably, variables such as the allocation coefficient of export income to capacity development and electricity export price emerge as critical determinants. Due to economic, environmental, and economic-environmental indicators, the most appropriate level of allocation of export income towards capacity development is estimated at 30, 10, and 20 percent, respectively. The study recommends allocating 80 % of the capacity development budget to renewable energy sources and 20 % to thermal power plants to optimize future conditions. In business as usual, the Export CO2 emission damage to export income index will be 0.19. In implementing the proposed scenario, according to the economic-environmental index, this value will decrease and reach 1.73E-06, which indicates the improvement of electricity export from the economic-environmental dimension. This research underscores the importance of balancing economic prosperity with environmental sustainability in electricity industry planning and policy formulation.

Rules on Intangible Sales – The Real Problem with the Arm’s Length Principle

Profit shifting appears to be driven by underpriced group intangible sales to low-taxed affiliates derived from valuations resulting from income allocation methods. The enforcement of the periodic adjustment of the intangible price cannot definitively avoid this problem, but could (partly) avoid sales in breach of the arm’s length principle.

Optimizing the use of intangible assets in industry to overcome poverty: a cross-country analysis

The article focuses on the description and utilization of intangible assets (IA), particularly in industry, as a means of alleviating poverty. The authors examine the experiences of European countries, as well as Ukraine and Kyrgyzstan, and evaluates existing approaches to granting access to intangible assets following international law. Given that only 40% of the global population has access to the Internet and participates in the digital economy, addressing inequality in this realm is a pressing global issue recognized by the G20. Economic inequality, defined in economic theory as the gap between the rich and the poor in terms of income, wealth, education, employment, and living standards within and across countries and regions, will be considered in this article as a disparity in economic well-being indicators. Generally, it is noteworthy that intangible assets (hereinafter referred to as the IA) are crucial, enabling enterprises to develop. They serve as primary indicators of technological progress and enterprise development, reflecting its innovative direction. Consequently, the accounting and auditing of IA play a vital role in industrial enterprises in Ukraine. However, insufficient legislative frameworks in post-Soviet countries, notably Kyrgyzstan, hinder the ability of intangible assets to contribute to poverty alleviation. The income distribution in these countries, which is closely linked to the issue of inequality, is viewed in a positivist theoretical framework from a functional perspective, specifically as the allocation of income among the principal factors of production. Changes in poverty levels in post-Soviet countries can also be attributed to investments in intangible assets that benefit households. Possessing social capital in the form of quality education, health, or land can lead to more favorable earning prospects and can function as intangible capital. One notable characteristic of industry in post-Soviet countries is its urban concentration, which can be attributed to the presence of individuals with more valuable intangible assets in urban areas.

Cocaine and heroin interact differently with nondrug reinforcers in a choice situation.

The present study used a rat choice model to test how cocaine or heroin economically interacted with two different nondrug reinforcers along the substitute-to-complement continuum. In Experiment 1, the nondrug alternative was the negative reinforcer timeout-from-avoidance (TOA)-that is, rats could press a lever to obtain a period of safety from footshock. One group of rats chose between cocaine and TOA and another group chose between heroin and TOA. The relative prices of the reinforcers were manipulated across phases while controlling for potential income effects. When cocaine was the reinforcer, rats reacted to price changes by increasing their allocation of behavior to the more expensive option, thereby maintaining relatively proportional intake of cocaine and TOA reinforcers across prices, suggesting these reinforcers were complements here. In contrast, when heroin became relatively cheap, rats increased allocation of income to heroin and decreased allocation of income to TOA, suggesting that heroin substituted for safety. Additionally, rats were willing to accept more footshocks when heroin was easily available. In Experiment 2, the nondrug alternative was saccharin, a positive reinforcer. Heroin and saccharin were complements, but there was no consistent effect of price changes on the allocation of behavior between cocaine and saccharin. As a model of the processes that could be involved in human drug use, these results show that drug-taking behavior depends on the type of drug, the type of nondrug alternative available, and the prices of both. (PsycInfo Database Record (c) 2024 APA, all rights reserved).

PENGARUH RASIO KEUANGAN TERHADAP KEBIJAKAN DIVIDEN PADA PERUSAHAAN LQ45 PERIODE TAHUN 2020-2023

Dividend policy is a strategic decision that involves the allocation of a company's net income after tax to be distributed to shareholders. This research aims to determine the influence of liquidity, profitability and leverage on dividend policy on the LQ45 Index for 2020-2023. This research uses the SPSS test and the sampling method is purposive sampling with the results of obtaining 15 companies as samples. The results of this research prove that liquidity has an effect on dividend policy, profitability has an effect on dividend policy, and leverage has no effect on dividend policy. The independent variables, namely liquidity, profitability and leverage, have an influence on dividend policy by 0.268 or 26.81%, while the remaining 73.19% is influenced by other variables not included in the research.

Capacity sizing method of virtual power plants based on game theory

AbstractIn the context of a low‐carbon economy, considering the output uncertainties of the renewable energy sources and the fluctuation of electrical price, the cost–benefit analysis is proposed for multi‐investor virtual power plant (VPP) under different risk preferences, and multi‐investor VPP capacity sizing problem is researched. First, the structural organization and flexible regulation characteristics of multi‐investor VPPs are analyzed. Second, integrated model and cost–benefit analysis indexes of VPP are built. Third, an optimal capacity sizing model of multi‐investor VPP is established, aiming at income maximization. Game theory is used to configure the distributed generators in the VPP under various cooperative modes and noncooperative modes of multiple investors. Fourth, according to the installed proportion of each distributed generator and the risk preference coefficient of each investor, the income allocation correction model based on the improved Shapley value method is proposed to stabilize the optimal VPP alliance. Finally, the demonstration project in the animation industry park of Sino‐Singapore Tianjin Eco‐City is employed as representative scenarios, which is used to validate the effectiveness of the proposed model. The results prove that the method proposed in this paper can guide knowledge for the investors with different risk preferences when planning the optimal capacity of multiple distributed generators in the VPP.

Multijurisdictional Taxes: A Tax Research and Planning Case Using Major League Baseball (MLB) Players

ABSTRACT This case examines the tax implications of working in multiple tax jurisdictions. Students are presented with a case that considers the allocation of taxable income for a player in the MLB based on state income tax laws. This allows students to gain a more complete understanding of the impact of state and local taxes on total individual tax burden. It also challenges students to think critically about tax planning strategies that can be implemented to minimize tax liabilities when dealing with multiple tax jurisdictions. Finally, the case provides an opportunity for an instructor to engage students in tax research at an appropriate level for the course. The case can be adapted to use in undergraduate and graduate courses for individual taxation, state and local taxation, or tax research. Student responses indicate that they find the case interesting and beneficial in improving their understanding of state tax issues.

Analysis Of The Influence Of Minimum Wages, Central-Regional Transfer Cost Allocation And Fiscal Decentralization On Regional Income Inequality

In any nation, income disparity is a crucial issue for development. The disparity in income distribution is the primary cause of income inequality. The increasing income disparity is a sign of the growing inequality in the allocation of income in society. The authors of this study aim to investigate how income inequality is affected in the regencies and cities of one of provinces minimum wage in Indonesia, central-local transfer cost allocation, and fiscal decentralization. The Fixed Effect Model (FEM) approach is used in this study's panel data analysis. The author's analysis indicates that while there is no significant association between income inequality and fiscal decentralization, there is a substantial relationship between income inequality and the allocation of central-regional transfer costs and the minimum wage. Income inequality is significantly impacted by fiscal decentralization, minimum wage, and central-regional transfer cost allocation.

Optimization Strategy for Shared Energy Storage Operators-Multiple Microgrids with Hybrid Game-Theoretic Energy Trading

To address the issue of low utilization rates, constrained operational modes, and the underutilization of flexible energy storage resources at the end-user level, this research paper introduces a collaborative operational approach for shared energy storage operators in a multiple microgrids (ESO-MGs) system. This approach takes into account the relation of electricity generated by MGs and the integration of diverse energy storage resources managed by ESO. A hybrid game-theoretic energy trading strategy is employed to address the challenges associated with energy trading and revenue distribution in this joint operational mode. Firstly, a multi-objective master–slave game optimization model is developed with the objective of maximizing the revenue earned by shared energy storage operators while simultaneously minimizing the operational costs of multiple microgrids. Secondly, acknowledging the peer-to-peer (P2P) energy sharing dynamics inherent in the multiple microgrid system, a non-co-operative game model is formulated. This model seeks to establish a multi-microgrid Nash equilibrium and equitable income allocation. Finally, leveraging the Karush–Kuhn–Tucker (KKT) conditions and drawing upon the principles of strong duality theory, precise dimensionality reduction is executed on the master–slave game model. The non-co-operative income is iteratively determined using the alternating direction multiplier algorithm. The empirical findings of this study indicate that the integration of electric vehicle clusters contributes to flexible storage resources for shared energy storage operators. Moreover, the proposed hybrid game optimization strategy enhances the overall benefits for shared energy storage operators and multiple microgrids, thereby affirming the economic viability and reliability of this innovative strategy.

The Influence of Regional Original Income (PAD) and General Allocation Funds (DAU) on the Human Development Index (HDI) in North Sulawesi 2004 - 2022

HDI (Human Development Index) is an indicator in measuring the level of success in improving the quality of human life and determining the ranking/level of development of a region. Increasing human resources is also defined as increasing the basic capabilities of the population, therefore increasing opportunities to be able to participate in the human development process which requires several basic indices such as expenditure, education and health, allocation of local original income and general allocation funds in making human development a success in Infrastructure, health and education matters play an important role in efforts to increase human development. This research aims to examine the influence of local revenue and General Allocation Funds on the Human Development Index in North Sulawesi Province. The research method used is a quantitative method. This research uses PAD, DAU and HDI data for 2004 - 2022. The type of data used is secondary data taken from the Central Statistics Agency (BPS) and this research was tested using the ECM model.

The Economic Allocation of Income and Disregarding of Narrowly-Held Entities Post-BEPS: Coordination of Work on Exchange of Information and Income Allocation Rules

The Economic Allocation of Income and Disregarding of Narrowly-Held Entities Post-BEPS: Coordination of Work on Exchange of Information and Income Allocation Rules

Determinants of Women’s Participation in Decision-Making on Household Income Allocation

In the Democratic Republic of Congo (DRC), as is the case in most sub-Saharan African countries, women make a significant contribution to household income. However, they are traditionally excluded from the decision-making process regarding the allocation of household income, as only the man is considered the head and decision-maker. With modernization, we increasingly observe another form of household organization that takes into consideration the participation of women in decision-making in African households. This article analyzes the determining factors that contribute dynamically to this change. Starting with qualitative analysis, the binary logistic method was used to highlight the variables that explain the probability of a woman participating in the decision-making process that affects the couple's income.

Competencies, Competence and the Arm’s Length Principle

This article is concerned with competencies and competency assets, a form of intangible asset. The discussion deals primarily with the nature of competency assets, and why they are important in the context of the current income allocation rules, despite being barely recognized by the OECD Transfer Pricing Guidelines.

The Determinants of Health Care Expenditure in Egypt

Abstract Health care sector is one of the most important sectors that affect the economies of all countries. On the one hand, it affects the productivity of labor force, on the other hand, it affects the spending of the households and the allocation of income among the various aspects of spending. In addition, the case of Egypt is characterized by some peculiarity in terms of The large population and the existence of a development gap between the cities of the north and the cities of the south, and the volume of out of pocket expenditure on health care which exceeds its counterpart in most countries of the world. In addition, health care service providers in Egypt are represented in the public sector, the private sector and the cooperative or community sector, where the three sectors provide health care services with different quality and prices. Therefore, this study aimed to identify the determinants of health care expenditure in Egypt through an econometric model. The results showed that spending on health care in Egypt was affected by percapita GDP and population over 65 years old while the econometric model shows no significance for variables such as hospital beds and number of medical doctors.