Financial Benefits Research Articles

Funding LGBTQ Discrimination with Public Money?: Using Dual Enrollment to Pay for Conservative Evangelical Christian Higher Education

ABSTRACT In this article, I examine how Ohio’s dual enrollment (DE) policy funds private religious education with discriminatory policies toward LGBTQ students. I address two research questions: To what extent does Ohio’s DE policy fund institutions that promote a conservative Christian paradigm with anti-LGBTQ policies? and How do these institutions use mechanisms to discriminate against LGBTQ students? Through qualitative content analysis, findings indicate that six private evangelical Christian universities in Ohio’s DE program promote what is often called a biblical worldview and enforce discriminatory policies. Public funds directly support these institutions. Three key themes emerged: (1) Marketization—universities market the DE program for financial benefits to students, (2) Conservative Christian Paradigm—non-religious courses integrate a biblical worldview, and (3) Anti-LGBTQ—student handbooks explicitly condemn LGBTQ behaviors.

Sustainability, social inclusion, and governance: analyzing ESG practices at an urban public university in São Paulo, Brazil

The growing global emphasis on environmental, social and governance (ESG) principles has driven higher education institutions to adopt more sustainable and socially inclusive practices. However, a lack of metrics and regular reporting often limits the ability to assess the true impact of these initiatives. This study critically examined ESG practices at a public urban university in São Paulo, focusing on the Department of Agricultural Sciences (DAS). Using a case study approach, the research employed a systematic literature review, document analysis and on-site observations to assess how ESG principles are implemented. Correspondence Factor Analysis (CFA) and Discursive Textual Analysis (DTA) were used to identify patterns and insights. The findings highlight the University's commitment to sustainability and social inclusion, particularly through initiatives such as the Accessibility Assurance Plan (PGA) and environmental conservation efforts. However, the study also identified the need for structured evaluation metrics and more transparent reporting to better monitor the impact of these initiatives. The research concludes by suggesting that future studies should explore how ESG practices influence students' perceptions of educational quality and examine the financial costs and benefits of these initiatives to guide more strategic implementation in higher education institutions. Keywords: environment, equity, policies, social inclusion.

Food Policy Councils and Healthy Food Access Policies: A 2021 National Survey of Community Policy Supports.

Food policy councils (FPCs) are frequently used to facilitate change in food systems at the local, state, and regional levels, or in tribal nations. The objective of this study was to describe the prevalence of food policy councils and similar coalitions among US municipalities and their associations with healthy food access policies. We used data from the 2021 National Survey of Community-Based Policy and Environmental Supports for Healthy Eating and Active Living, administered to municipal officials from May through September 2021. We used logistic regression models to examine associations between 1) having an FPC and 2) FPC membership composition and healthy food access policies. We grouped policies into 4 categories based on topic modules in the survey instrument: supporting new or existing food stores to sell healthy foods, financial or electronic benefits transfer (EBT) supports, transportation-related supports for accessing locations to purchase food, and consideration of local food supports in community planning. Municipalities with FPCs (27.6%) had significantly higher odds than municipalities without FPCs of having policies supporting access to food retail stores (adjusted odds ratio [AOR] = 1.5; 95% CI, 1.2-1.9), access to farmers markets (AOR = 2.2; 95% CI, 1.7-2.7), access to transportation supports (AOR = 2.2; 95% CI, 1.8-2.8), and objectives in community planning documents (AOR = 2.0; 95% CI, 1.6-2.5). Among municipalities with FPCs, those with a health/public health representative (42.1%) or a community representative (65.1%) were more likely to report having any healthy food access policies. This study emphasized the positive association between FPCs and healthy food access policies. This study also highlights the potential importance of FPC membership composition, including health/public health and community representatives.

A Comprehensive Assessment of the Economic Performance of an Innovative Solar Thermal System: A Case Study

An economic assessment of an innovative solar thermal system called Application to Solar Thermal Energy to Processes (ASTEP) was conducted. It considered its three main subsystems: a novel rotary Fresnel SunDial, Thermal Energy Storage (TES) and Control System. Current Fresnel collectors are unable to provide thermal energy above 150 °C in high-latitude locations. Therefore, the key contribution of this study is the assessment of the economic performance of the ASTEP system used to provide high-temperature process heat up to 400 °C for industries located at low and high latitudes. The ASTEP system is installed at two end-users: Mandrekas (MAND), a dairy factory located in Greece at a latitude of 37.93 N and ArcelorMittal (AMTP), a manufacturer of steel tubes located in Romania at a latitude of 47.1 N. The life cycle costs (LCC), levelised cost of energy (LCOE), energy cost savings, EU carbon cost savings and benefit–cost ratio (BCR) of the ASTEP system were assessed. The results showed that AMTP’s ASTEP system had higher LCC and LCOE than MAND. This can be attributed to the use of two TES tanks and a double-axis solar tracking system for AMTP’s ASTEP system due to its high latitude location, compared to a single TES tank and single-axis solar tracking system used for MAND at low latitude. The total financial savings of the ASTEP system were EUR 249,248 for MAND and EUR 262,931 for AMTP over a period of 30 years. This study demonstrates that the ASTEP system offers financial benefits through its energy and EU carbon cost savings for industries at different latitudes while enhancing their environmental sustainability.

Perceived benefits, costs, and relationships on provincial doctors' inclination to participate in urban-rural medical consortia in Central China: a social exchange theory perspective.

This study aims to investigate the perceived benefits, costs, and relationships that influence doctors' inclination to participate in urban-rural medical consortia (URMC). Furthermore, the study analyzes how perceived relationships moderate the impact of perceived benefits and costs on the inclination to take part in URMC. The study was conducted between September 2022 and June 2023 utilizing an online survey in Henan Province, Central China, which included 749 respondents from provincial hospitals. Chi-square and hierarchical logistic regressions were used to determine the perceived factors of the participants' inclination. The study indicated that 85.4% doctors demonstrated a strong inclination to participate. Doctors who perceived significant financial benefits, non-financial benefits, and relationships had a high level of inclination to participate. Doctors who perceived high executive costs and technical costs were less likely to express a high level of inclination to participate. When doctors perceived a strong relationship, the influence of perceived non-financial benefits on their inclination to participate tended to be weaker. This study enhances the understanding of physicians' motivations for participating in URMC and may inform program leadership and policymakers concerned with developing or enhancing rural medical services. It is essential for managers to enhance incentive mechanisms, strive to minimize both actual and perceived costs, and facilitate the establishment of high-quality professional relationships between provincial physicians and their counterparts in county-level healthcare institutions.

Features of the organization of settlements with personnel on remuneration at the enterprise

This article discusses the features of the organization of accounting for settlements with staff on remuneration. The authors’ publications on the issue of payroll for employees are investigated. The main indicators that allow us to assess the dynamics and structure of payroll expenses, as well as the efficiency of the use of labor resources, are presented. At the same time, the analysis of labor costs involves the calculation and evaluation of a system of indicators characterizing the formation and distribution of the wage fund, the social benefits fund, allowing to assess the level of use of the working time fund, the impact of personnel costs on the dynamics of profitability and the effectiveness of the enterprise.

Resourcing Circular Economy Enterprises for Sustainable Development: Determinants of Circular Economy Job Acceptance

ABSTRACTTransitioning to a circular economy (CE) from the “take–make–dispose” system creates jobs and positions that must be occupied to foster environmental protection and waste minimization. However, research has yet to investigate what motivates the acceptance of these jobs. Consequently, this study explores the factors affecting CE job acceptance to address this gap. With the self‐determination theory as the foundational model, this study explored the impact of intrinsic and extrinsic motivators on CE job acceptance. Four hundred and sixty‐nine responses were analyzed using a partial least‐squares structural equation model (PLS‐SEM). Analysis evidenced that green values, self‐congruity, and financial benefits positively influenced CE job acceptance. Social influence impacted attitude negatively but was insignificant toward CE job acceptance. Attitude also mediated the effects of other constructs on acceptance. The study provides key industry actors and decision‐makers with comprehensive policy recommendations, including public sensitization and financial incentives to guarantee the promotion, adoption, and CE job acceptance.

An empirical study of exploring the predictors of university teachers' job satisfaction in Bangladesh: A structural equation modeling approach.

This study aims to investigate the factors influencing job satisfaction among university teachers, considering various complex constructs such as salary and financial benefits, career growth and opportunities, relationships with colleagues, recognition, working environment, and leadership. Utilizing a quantitative cross-sectional research design, the present study was conducted in Bangladesh between August and December 2022. Encompassing 7 public universities and 12 private universities, the research purposively sampled 95 participants, adhering to a systematic and comprehensive approach to data collection. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The empirical findings of the study revealed that career growth and opportunities (β=0.225, t=2.023, p<0.10), leadership (β=0.262, t=1.757, p<0.10), and relationships with colleagues (β=0.166, t=1.519, p<0.10) had a significant positive impact on university teachers' job satisfaction. On the other hand, salary and financial benefits (β=0.082, t=0.823, p>0.10), recognition (β=0.02, t=0.208, p>0.10), and working environment (β=0.14, t=1.057, p>0.10) had a positive but less significant impact on job satisfaction among university teachers. The overall findings provide valuable insights that can assist policymakers and stakeholders in implementing synchronized strategies to enhance job satisfaction among university teachers, ultimately leading to improved university teachers' job performance.

Empowering India’s fight against cervical cancer: Harnessing routine HPV immunisation

ABSTRACT Cervical cancer, driven by human papillomavirus (HPV) infection, presents a significant health challenge in India, marked by high morbidity and mortality rates among women. This systemic review synthesises the latest research on HPV epidemiology in India, evaluates the effectiveness of existing vaccination programmes and compares India’s strategies with those of countries that have successfully mitigated cervical cancer burden. Despite available vaccines targeting high-risk HPV types, vaccine coverage remains suboptimal due to challenges, such as accessibility, vaccine hesitancy and socioeconomic barriers. Comparative analysis suggests that school-based and community engagement strategies could enhance vaccination efforts. Addressing India’s cervical cancer burden requires a multifaceted approach that includes expanding HPV vaccination coverage, implementing public awareness campaigns and adopting best practices from global successes. Economic analyses affirm the cost-effectiveness of such strategies, highlighting the potential for significant public health and financial benefits.

Evaluation of Beekeeping and Financial Benefits of Modern Beehive Adoption in Kitui County, Kenya

Beekeeping has developed into a multimillion export earning activity in countries like China and USA. These countries have embraced modern apiculture where beekeepers use modern beehives. The adoption of modern beehives is still a new idea in Kenya as most beekeepers use traditional log hives leading to low economic benefits from the beekeeping sub-sector. Traditional beehives produce low amounts of honey that is of low quality. Kitui county is within the arid and semi-arid climatic region in Kenya where the regular crop husbandry agriculture fails most of the seasons. Apiculture has been proved to offer substantive livelihood diversification strategy in such places. However, most of the beekeepers in the region continue to use traditional hives resulting to little economic benefits. This study sought to evaluate the performance of beekeeping and the financial benefits of using modern beehives in Mwingi Central Sub-County of Kitui County, Kenya. The study objectives were; (i) to investigate bee farming (apiculture) in Mwingi Central Sub-County (ii) to evaluate the financial benefits of adopting modern bee farming in the study area. Data was mainly collected through administering questionnaires to 110 sampled beekeepers from Mwingi Central. The collected data was analyzed using the Statistical Package for Social Sciences version 25. The results proved that traditional log hives were the most common bee hives used in the area with quite few modern hives (langstroth hives) in use. Low honey bee occupation rate was observed in the log hives. Income from beekeeping was consequently low. The partial budgeting technique proved that adopting modern bee hives bring more financial benefits compared to use of log hives. The study recommends among other things; the county government should partner with non-governmental organizations to facilitate more adoption of modern bee hives by giving loans and donations and that there should be more training on modern apiculture to the beekeepers in the study area.

Designing a Revenue Forecast Scheme for Analog Ensemble Method Applied Solar PV Forecasting in South Korea

Power companies have found that solar irradiance forecasting is a reliable method for anticipating and preparing for the intermittent nature of renewable energy sources (RESs). However, when the percentage of RESs in the energy mix rises, there is a negative correlation between forecasting accuracy and process error, which could impact not only the grid but also the whole RES’s economic sustainability. In order to tackle this problem, this paper examines the economic implications of employing the Analog Ensemble (AnEn) forecasting model within Korea’s solar energy sector. The levelized cost of energy (LCOE) model and the revenue prediction model are applied to assess the efficacy of the AnEn. The proposed revenue scheme scheme was initiated on a 1 MW photovoltaic (PV) ground‐type power plant deployed in the mainland of South Korea. Various methods have been examined to assess the financial benefit of utilizing the AnEn, such as forecast verification and LCOE and revenue forecast scheme. Key findings reveal that the AnEn model consistently outperforms traditional models in terms of accuracy, particularly during critical solar peak months. This improved accuracy translates into more reliable predictions of solar irradiance, essential for minimizing overestimations and supporting realistic financial planning. Furthermore, the paper explores the economic incentives implemented by the Korean government to encourage precision in energy forecasting, including a structured incentive scheme tied to forecast accuracy.

The effectiveness of future financial benefits on PV adoption—Evidence from Belgium

The effectiveness of future financial benefits on PV adoption—Evidence from Belgium

Progression of Satellite Refueling and Repositioning Technologies Through a Client–Servicer Perspective

Recent growth in space activities has led to increased interest in on-orbit refueling and repositioning (OORR) systems. Despite this interest, limited analysis has been conducted to quantify their anticipated impacts. Using the Advanced Technology Roadmap Architecture, this work evaluates the state of progression of OORR systems by incorporating historical technologies, stakeholder relationships, and technical and financial modeling. The results of this analysis aim to inform future design considerations for OORR systems that are rooted in a novel dataset of historical, current, and future refueling and repositioning systems. To capture the client–servicer relationship of these technologies, a new method of developing and validating figures of merit (FOMs) based on adjoined client–servicer needs is introduced. This process identifies OORR-enabling technologies, expanded applications, projected maturation rates, and FOMs to quantitatively track technological progression. Historic client lifetime extension rates between 30 and 39% and timelines greater than 2 years to receive maneuverability servicing were found alongside projected fuel mass ratios of 46–54% and average costs of $277k–$290k per kilogram of fuel launched on servicing systems over the coming decade. Overall, it is shown that OORR technologies are in a phase of rapid development progress and offer prospective performance and financial benefits to on-orbit users.

Overcoming challenges to optimize the clinical and financial benefits of in-home rehabilitation services.

The authors advocate for the implementation of value-based principles to address the underutilization and limited supply of home care and rehabilitation services.

Does green financing benefit the development of renewable energy capacities and environmental quality? Evidence from Chinese provinces

Does green financing benefit the development of renewable energy capacities and environmental quality? Evidence from Chinese provinces

Pemanfaatan dataset ukuran efek (effect size) untuk membangun alternatif model penelitian

This study presents survey data from primary research papers containing effect size data and the number of respondents for several variables influencing consumer interest in purchasing electric vehicles. The survey utilized the Meta-Analytic Structural Equation Modeling (MASEM) approach. Data were collected in June 2021 using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to identify 11 valid papers. This survey aimed to collect effect size values, such as path coefficients and standardized regression weights, from each of the eleven papers. The effect size values collected indicate the magnitude of the relationship between the variables: Attitude, Perceived Behavior Control, Subject Norm, Charging Infrastructure, Environmental Concern, Financial Benefit, External Environment, Marketing Mix, Willingness to Pay a Premium, Incentive Policy Measures, and Perceived Value, and their impact on interest in purchasing electric vehicles. The data set stored in this repository can serve as a reference for researchers and policymakers in developing models and examining the relationship between variables influencing electric vehicles adoption.

HUMAN RESOURCES MANAGEMENT AND TEACHERS’ JOB PERFORMANCE IN PUBLIC SECONDARY SCHOOLS IN OYO STATE: PLANNING AND POLICY IMPLICATIONS

This paper aims to analyse the impact of human resource management factors (motivation, training, and promotion) on the work performance of teachers in public secondary schools in Oyo state. The survey encompassed a population of 19,564 educators who were employed in 617 public secondary schools located in Oyo State. The study included multi-stage and simple random sampling procedures. The study sample comprised 978 individuals, which accounted for 5% of the entire population of instructors in the public secondary schools within the state. The study utilised a descriptive survey methodology and employed multiple regressions. One research question was formulated and analysed using the mean, while two research hypotheses were formed and assessed by regression analysis at a significance level of 0.05. The data was collected using two specific instruments: the Teachers' Human Resources Management Questionnaire (THRMQ) and the Teachers' Job Performance Scale (TJPS). The internal consistency reliability of the items was assessed by administering them to a group of 20 principals and 20 teachers who were not included in the actual study. The data was analysed using Cronbach Alpha Statistics, resulting in reliability coefficients of 0.86 and 0.90 for two different instruments. The results indicated that the job performance of teachers in public secondary schools in Oyo state was at a high level. Additionally, there was a noteworthy and combined impact of Human Resources Management factors such as motivation, training, and promotion on teachers' work performance. The study concluded that teachers should receive sponsorship and support for training in order to enhance their job performance. Additionally, principals should motivate teachers through financial rewards, recognition, and appreciation for outstanding performance to increase job productivity. Timely promotion of teachers, accompanied by financial benefits, should also be implemented. Furthermore, policies governing Human Resources Management should be enforced in all public secondary schools.

Technology and effective tax rates: innovative approaches to tax burden

The indicators of the effective tax burden on corporations present effective tax rates, taking into account the impact of all the design features mentioned in the legislation. The paper addresses the issue of effective taxation through the method of calculating EMTR and EATR with a focus on intangible assets in 2004, 2015 and 2023. The analysis determined the tax depreciated shield, which tracked the amount of tax savings on capital investment and the economic rent of the project with taxation, focusing on the magnitude of the financial benefit of the project with an aspect on taxation. The analysis showed that a 3% increase in the statutory rate over the study period, increased the effective average corporate rate on intangible assets by 13.56%. The annual tax saving achieved for 2023 on intangible assets was at 17.17% with a payback period of five years.

Mediation process in business administration. Preliminary issues

The author’s aim is to introduce the principles on which public entities can simplify the process of resolving economic disputes and the role of the court in the mediation process. The question should be posed as to how economic conflicts can be resolved out of court? Does the public economic administration (units of the public finance sector, in particular local and regional authorities) always have to address claims based on a lawsuit filed before a court or are there alternative solutions that do not violate the principles described in the Act of 17 December 2004 on Liability for Breach of Public Finance Discipline (i.e. Journal of Laws of 2024, item 104)? The article answers this question in the affirmative, indicating that it is permissible by law to carry out extrajudicial mediation which does not, in its essence, contravene the principles described by the provisions of the Act of 17 November 1964 - the Code of Civil Procedure or the Act of 17 December 2004 - the Code of Civil Procedure. Code of Civil Procedure or the Act of 11 September 2019. Public Procurement Law which consequently leads to time savings and tangible financial benefits in the budget of the local government.

물류기업 ESG 공시가 기업의 재무성과와 기업가치에 미치는 영향 연구

Corporate social responsibilityand sustainability has increasingly emphasized the impact of ESG factors on corporate management in recent years. maximizing financial benefits and creating social value in this context, this study comparatively analyzed the impact of ESG disclosures on Korean logistic companies’ financial performance and market value during 2010-2023. ESG disclosure was measured via Bloomberg's ESG Disclosure Score. The analysis revealed that companies with higher ESG disclosure scores had significantly greaterfinancial outcomes and market value. Furthermore, ESG disclosures had a notable effect on financial performance. Thus, ESG disclosures are a critical element of corporate management. Finally, the varying effects of ESG disclosure on logistics companies highlight the need for country-specific ESG strategies.