Fee Reduction Research Articles

Drug-Coated Balloon-Only Angioplasty Outcomes in Diabetic and Nondiabetic Patients with De Novo Small Coronary Vessels Disease

Background: It is still difficult to use drug-eluting stents for the revascularization of small arteries. For patients with diabetes, treatment with a drug-covered balloon for de novo lesions in small coronary vessels are an appealing restoration option. The cause of this research ends up to evaluate the efficacy of DCB-simplest angioplasty for treating small-vessel sickness. Place of study and duration: Conducted at Cardiology department of Hayatabad Medical Complex Peshawar for the duration from Feb 2019 to Feb 2022. Methods: A fashionable of 1198 patients with small vascular illness treated with DCB-best approach were observed at Hayatabad Medical Complex Peshawar from Feb 2019 to Feb 2022. Patients were classified as each having diabetes or now not having diabetes. Clinical and angiographical follow-up were organise at 12 months. Target lesion failure and non-primary good sized damaging cardiac activities were used as primary outcomes. Results: Diabetic patients had a greater hazard of intention lesion failure (17.9% vs. 11.4%, P=0.006), and the charge of intention lesion revascularization (9.2% vs. 4.5%, P=0.014) emerge as moreover considerably unique many of the 2 companies even as analysed independently. Adjusting for exclusive factors did now not reduce the significance of diabetes mellitus as a predictor of every TLF (HR: 2.712, CI: 1.254-5.864, P=0.011) and intention lesion revascularization (HR: 3.698, CI: 1.112-12.298, P=0.033). However, there had been no vast versions amongst companies for MACE (19% vs. 2.7%, P=0.120) or for intention vessel myocardial infarction (0.6% vs. 0.1%, P=0.110). Conclusion: Reductions in TLF and MACE fees had been seen with drug-coated balloon treatment alone. At three hundred and sixty-five days after treatment with DCBs, diabetes is an independent predictor of intention lesion failure and intention lesion revascularization in small coronary arteries. Within a year, we observed no essential variations in MACE some of the corporations.

Service pricing strategy of food delivery platform operators: A demand-supply interaction model

This study explores the pricing strategy for online food delivery platform operators using the demand-supply interaction model, and taking into account the relationship between consumer demand and courier supply as well as the impact of consumer choice behavior and price variation per order on platform profit. A mathematical model is formulated to determine the optimal service fee and wage rate under profit maximization. Results show that service fee reduction indeed brings in more orders and greater revenue. However, increase in revenue cannot compensate for decrease in service fee collected and extra courier wage costs due to increase in orders. Hence, platforms suffer profit decrease. Moreover, a high market share does not guarantee maximum profit for platforms. Findings reveal that profit can be maximized through increasing both service fee and courier wage. On one hand, fee increases do not reduce demand because consumers are less sensitive to higher price than longer waiting time. On the other hand, higher courier wage would ensure courier supply and delivery capacity. These results provide useful reference for online food delivery platforms in devising optimal service fee for attracting consumers and appropriate wage for enticing couriers so as to stay profitable in the competitive business environment.

A comparative study on the tax and fee reduction policies for sustainable development: Empirical analysis from the world’s three major economies in tackling COVID-19

The global COVID-19 epidemic in 2020 has caused a significant drop in many countries’ employment rates and economies. Numerous countries have implemented a number of tax and fee reduction policies in response to the COVID-19 epidemic. This essay analyzes the tax and fee policies and results of the three largest economies in the world—China, the United States, and Japan—in response to COVID-19 between 2020 and 2021. We will first compare the effects of tax and fee reduction policies horizontally across China, the US, and Japan. The second step is to compare the effects of tax and fee reduction policies. According to the study, China, the United States and Japan have each implemented separate tax and fee policies in response to COVID-19. The United States primarily provides corporate income tax, personal income tax relief, and increased social welfare and subsidies that reduce the tax burden of enterprises, stimulate the vitality of enterprises, increase the disposable income of residents, stimulate consumption, and thus promote economic growth; Japan primarily provides income tax, consumption tax and business tax relief to reduce the cost of consumption for residents, increase corporate profits and cash flow, restore economic growth and stabilize employment. China primarily provides tax relief for VAT, corporate income tax and social security funds. It indirectly lowers the selling price of products, reduces the operating costs of enterprises, increases personal disposable income, stimulates consumption, promotes the growth of business performance and plays a certain role in curbing inflation. Based on the empirical analysis of the impact of different tax and fee reduction policies on the economy and employment in China, the United States and Japan, it is of some relevance for other countries. Therefore, in response to COVID-19 or major emergencies, each country can formulate targeted tax and fee reduction measures based on its own national conditions to support economic growth and stable employment.

Implementation of Good Practices in Environmental Licensing Processes

One of the main command and control mechanisms for the environment is the environmental licensing process. However, the isolated adoption of this mechanism has not satisfactorily ensured the environmental quality of natural resources. On the other hand, an increasing number of organizations are voluntarily adhering to good environmental practices. As a result, approximating the relationship between command and control instruments (state regulation) and good practices becomes increasingly important for improving the environmental performance of organizations. Within this context, the present work proposes to evaluate how good environmental practices can strengthen and advance current environmental licensing models adopted in South America. This research consists of an exploratory case study, conducted with a qualitative approach. Several countries in South America were evaluated because of the great natural resources that the region has, as well as the European Economic Community, due to their adoption of the so-called “best available techniques” of environmental management since 1996. The results of the study indicated that voluntary adherence to international environmental management standards has evolved in the analyzed countries and that environmental agencies in South American countries could establish legal bases to consolidate the inclusion of good environmental practices in environmental licensing processes. It was also observed that some benefits could be given to organizations that implement good environmental practices, such as granting of licenses with extended terms; debureaucratization (with time gain) of administrative procedures; exemption or reduction of fees; and facilitation of financing. This study could thus support debates for the effective advancement of the current environmental licensing model. However, this hypothesis must be evaluated and consolidated through further research, carried out individually for each country analyzed.

An assessment of barriers and solutions for the deployment of electric vehicles in the Brazilian market

The growing concerns about the energy and environmental crisis drive the development of a sustainable society. The electric vehicle (EV) is a potentially clean technology that can contribute to the decarbonization of the transportation sector. However, EVs face obstacles to being diffused and are not prevalent in the global vehicle fleet. Thus, this research identifies the attractiveness, barriers, and solutions for the diffusion of EVs. Semi-structured interviews were conducted with key agents of the Brazilian supply chain of this technology. Results showed that EVs have essential attractions, but there are barriers to their diffusion in the Brazilian market related to EV cost, charging infrastructure, and public policies. The main solutions to overcome these barriers and expand EV adoption involve: (i) increase of emission consumer awareness through promotional campaigns by government and industry, (ii) tax and non-tax incentives, e.g., reduction of taxation on EV purchase or parts of it, reduction of annual fees or special transit permits for EV, and (iii) technological advances, notably in terms of battery performance and availability and efficiency of charging stations. This research comprises aspects of EV diffusion in Brazil but can serve as guidance for other countries with emerging economies or regions where EV adoption is still incipient.

Research on the Incentive Mechanism and its Impact of Reducing Taxes and Fees to Promote the High-quality Development of Small and Micro Enterprises

Tax reduction and fee reduction are not only conducive to deepening the supply side structural reform, but also conducive to promoting the continuous improvement of the quality of China's economic growth. Based on the goal of high-quality economic development, this paper comprehensively combs the tax preferential policies issued by the state for small and micro enterprises, deeply analyzes the incentive mechanism of tax reduction and fee reduction for small and micro enterprises from the theoretical level, and empirically tests the incentive effect of tax reduction and fee reduction on small and micro enterprises through actual data. Finally, based on the theoretical mechanism analysis and empirical test results, this paper puts forward reasonable optimization suggestions for the tax reduction and fee reduction policies of small and micro enterprises under the impact of the epidemic, so as to promote the tax reduction and fee reduction work to take root and promote the stable and healthy development of small and micro enterprises.

The Impact of Tax Reduction and Fee Reduction Based on Big Data Algorithm on the High-Quality Development of the Real Economy under the Action of Coupling Effect or Substitution Effect.

The basic idea of the mass of medical growth is to adhere to local market price thinking with a Chinese touch and follow the development policy of “quality first, efficiency first.” It insists on properly handling a series of important relationships betwixt socialism and market economy, the first to drive the rich later, the government and the market, equality and efficiency, short-term growth and long-term development, China and the international economy, ecology and growth of the region. Under the guidance of the qualitative thinking theory, it combines the strategic goals of China's economic qualitative development and actively draws on the research results of other countries. It uses big data algorithms to focus on the impact of qualitative development on tax and income reduction in the real economy. It conducts research experiments on the impact of tax reduction and fee reduction based on big data algorithms on the top-notch growth of the real economy. Its experimental data show that: in 2018, the share of primary, tertiary, and primary sector in China's dimensional economy top-notch growth coordination index was 7.2%, 40.7%, and 52.2%, respectively. Its contribution rate to economic growth was 4.2%, 36.1%, and 59.7%, respectively. From these data, it can be concluded that the top-notch growth of the real economy is getting better and better under the influence of tax reduction and fee reduction by big data algorithms.

Tax Policies of Low Carbon in China: Effectiveness Evaluation, System Design and Prospects

Fiscal and taxation policy tools play an important role in promoting green and low-carbon development. Based on classical tax theory, including the Potter hypothesis and the environmental Kuznets curve, this paper explores the impact of environmental tax regulation on economic growth and carbon emission reduction. We find that resource tax reform could promote green total factor productivity; however, the ad valorem reform of resource tax does not significantly raise the level of low carbon development. This effect varies among different regions as well as different tax cuts and fee reductions. Fiscal revenue decentralization has a reverse adjustment effect on the impact of resource taxes on green total factor productivity. We conclude that it is necessary to deepen the reform of the fiscal and taxation system to achieve the carbon neutrality and emission peak goal.

Environmental insurance and ISO 14001 Environmental Management Systems – analysis of the willingness to implement systemic solutions relevant to insurance

The first purpose of the research was to assess the dependence between the organisational decision-makers willingness to implement systemic solutions relevant to insurance (RSSs) and the attributes (systemic, awareness-related and organisational) of an organisation managed in accordance with ISO 14001. Another purpose was to identify the motivators that drive entities to implement additional system elements.Earlier studies suggest that the structures of currently implemented ISO 14001 EMSs should be modified in order to increase their utility for the process of insurance provision. The research problem was solved based on data obtained through an online survey among organisations implementing and certified ISO 14001 EMSs in Poland. Depending on the type of variables, the independence chi-square test, U-Mann-Whitney test, and the test of Spearman’s rank correlation, among others, were used for analysis. The results of the study may help build integrated environmental risk management tools. They indicate the legitimacy of using non-insurance motivators (e.g. reduction of environmental fees) to achieve the desired EMS structure in the organisation from the insurers' point of view. At the same time, they emphasise the need to build environmental risk awareness (including, among other things, the risk of liability for environmental damage and its severity) to achieve the above.

Analyzing the Mechanism Between Local Government Debts and China’s Economic Development: Spatial Spillover Effects and Environmental Consequences

Under the new normal of economy, a series of active fiscal policies such as tax reduction and fee reduction and new infrastructure construction in China have reduced the source of local government revenue, while the expansion of fiscal expenditure and the widening gap between revenue and expenditure have further exacerbated the motivation of local governments to borrow. Using the spatial econometric model and based on the data of 30 provinces in China from 2006 to 2018, this article deeply studies the impact of local government debt on economic growth and its spatial spillover effect and discusses the regional location heterogeneity of this growth effect. The research shows that: (1) local government debt has significantly promoted regional economic growth; (2) the growth promoting effect of local government borrowing has significant spatial spillover; (3) borrowing debt has the greatest effect on promoting economic growth in the central region, followed by the east, and the west is almost unaffected. Therefore, the Chinese government needs to continue to implement an active fiscal policy, improve the promotion and assessment mechanism of local officials, and adhere to the goal of balanced regional development.

Virtual conferences: results of an international survey on radiologist preferences and perspectives.

BackgroundWe explored perceptions and preferences regarding the conversion of in-person to virtual conferences as necessitated by travel and in-person meeting restrictions.MethodsA 16-question online survey to assess preferences regarding virtual conferences during the COVID-19 pandemic and future perspectives on this subject was disseminated internationally online between June and August 2020.FindingsA total of 508 responses were received from 73 countries. The largest number of responses came from Italy and the USA. The majority of respondents had already attended a virtual conference (80%) and would like to attend future virtual meetings (97%). The ideal duration of such an event was 2–3 days (42%). The preferred time format was a 2–4-h session (43%). Most respondents also noted that they would like a significant fee reduction and the possibility to attend a conference partly in-person and partly online. Respondents indicated educational sessions as the most valuable sections of virtual meetings. The reported positive factor of the virtual meeting format is the ability to re-watch lectures on demand. On the other hand, the absence of networking and human contact was recognized as a significant loss. In the future, people expressed a preference to attend conferences in person for networking purposes, but only in safer conditions.ConclusionsRespondents appreciated the opportunity to attend the main radiological congresses online and found it a good opportunity to stay updated without having to travel. However, in general, they would prefer these conferences to be structured differently. The lack of networking opportunities was the main reason for preferring an in-person meeting.Key Points • Respondents appreciated the opportunity to attend the main radiological meetings online, considering it a good opportunity to stay updated without having to travel. • In the future, it is likely for congresses to offer attendance options both in person and online, making them more accessible to a larger audience. • Respondents indicated that networking represents the most valuable advantage of in-person conferences compared to online ones. Supplementary InformationThe online version contains supplementary material available at 10.1007/s00330-022-08903-3.

The anatomy of a fee change — evidence from cryptocurrency markets

We analyze the impact on liquidity and trading activity of the introduction of maker fees (and simultaneous reduction of taker fees) on a leading cryptocurrency trading platform. Cryptocurrency markets are special because they are non-intermediated and highly fragmented. Furthermore, for the currency pair we analyze (BTC–USD) the relative minimum tick size is negligible, a feature which allows us to derive predictions from the Colliard and Foucault (2012) model which assumes a zero minimum tick size. Consistent with the model we find that quoted spreads increase after the fee change. However, the increase is overcompensated by the decrease in taker fees. Quoted depth and the number of transactions decrease while the average trade size increases.

Patient Autonomy in Direct Primary Care

Patient Autonomy in Direct Primary Care

Effect Analysis and Policy Suggestions of Value-added Tax Credit Refund Taking Advanced Manufacturing Industry in Anhui Province as an Example

In recent years, under the policy background of "tax reduction and fee reduction", the retention tax rebate system has become one of the hotspots of value-added tax reform. This year's "government work report" further proposed to carry out large-scale tax rebate on the tax retention and credit, greatly digest the stock tax retention and credit, and focus on supporting the advanced manufacturing industry. As the highlight of the combined tax support policy, it provides strong support for stabilizing the macro-economic market. Based on the industry development and data of advanced manufacturing industry in Anhui Province in recent years, this paper makes a reliable analysis on the impact of VAT credit refund on advanced manufacturing industry, analyzes the effect of VAT credit refund, and puts forward practical policy suggestions according to the research results.

Institutional determinants of large land-based investments’ performance in Zambia: Does title enhance productivity and structural transformation?

The importance of well-functioning land markets for structural transformation via labor movements to the non-agricultural sector, farm size growth, and the ability to use land as collateral for credit has long motivated Government efforts at reducing the transaction costs of registering and transferring land but evidence on the effect of such measures for large farms is scant. We explore the impact of land titling on productivity for a representative sample of 3,000 large farms in Zambia, one of the earliest African adopters of such policies to close this gap. Ward fixed effects and instrumental-variable (IV) regressions suggest that title has little or no effect on productivity, investment, or credit access and reduces rather than improves rental market participation. This points towards quality and cost of land services as an under-researched barrier to structural transformation. Improving transparency, document quality, and reducing cost via exclusive use of digital registries and streamlined workflows and fee reductions will be essential to address this. A land tax on state land may further help incentivize productive rather than speculative land use; allow cancelation of outdated legacy documents; and via revenue-sharing, involve local authorities in record maintenance and land management.

Analysis of the Impact of Tax Reduction and Fee Reduction on Manufacturing Enterprises and Its Response

Analysis of the Impact of Tax Reduction and Fee Reduction on Manufacturing Enterprises and Its Response

Tax Cuts and Fee Reductions and Corporate Financing Constraints: Incentive or Restraint? -- Data of a-share listed manufacturing companies from 2011 to 2020

In recent years, major events such as trade frictions between China and the US and the outbreak of COVID-19 have increased economic uncertainties and impacted corporate financing accordingly. To this end, our government implements active tax and fee reduction policies to stimulate the development of enterprises, especially manufacturing enterprises. Tax reduction and fee reduction can have an impact on the financing constraints of enterprises by reducing the burden of capital use. Therefore, it is an important practical issue to discuss whether tax and fee reduction policies can effectively alleviate the insufficient financing constraints faced by manufacturing enterprises in a highly uncertain environment. Therefore, based on the data of a-share listed manufacturing enterprises from 2011 to 2020, this paper will discuss the relationship between tax and fee reduction policies and financing constraints and analyze their possible influence channels, thus providing a basis for the formulation of relevant policies.

Knowledge and attitude of medical students toward self-medication.

Self-medication is promoted in many countries for several reasons such as prevention of simple diseases and symptoms, provision of rapid treatment, simpler health system diseases, and reduction of doctor's examination fees in health funds. The aim of this study is to assess the knowledge and attitude of self-medication among medical students in Tikrit University. A cross-sectional study was conducted at Tikrit University College of Medicine from December 15, 2017 to March 15, 2018. The sample consisted of 225 students, out of which 113 were males and 112 were females. Samples were selected in a stratified, random sampling design from all stages of the college. The data were collected using a questionnaire which was administered by interviewers and email. About 81.3% of the medical students who enrolled in the study used self-medications. The frequency of self-medication among the clinical stages was higher than the basic stages. Headache (92%) was the common reason for self-medication practice among people, followed by fever (64%) and common cold (58.6%), according to the opinion of the medical students. Doctors' advice was the main source of information that the students (64%) depended on, followed by advice from pharmacists (47.5%). Most of the respondents had poor knowledge (72.8%), but more than half of the students had a positive attitude (67.25%) toward self-medication. Countless understudies were distinguished to rehearse self-medicine, and a large portion of the respondents had helpless information; however, they had a great demeanor about self-prescription. Commonness of self-medication drug increments as year of study increments. This might be because of expanded review openness to illnesses and prescriptions. Hence, it is unequivocally suggested for raising the issue of direction to edify the understudies about the issues that might emerge from unseemly drug use.

Economic Status and Mortality in Patients with Alzheimer's Disease in Japan: The Longevity Improvement and Fair Evidence Study.

As more countries are implementing measures to address Alzheimer's disease (AD), it is essential to update the available knowledge on the relationship between economic status and mortality in patients with AD. This study examined the influence of economic status on mortality in Japanese individuals with AD using a medical claims dataset. This was a retrospective cohort study. Medical claims data from April 2014 to March 2019 were obtained from 13 local cities participating in the Longevity Improvement and Fair Evidence study. The inclusion criteria were patients aged 65years and older who were newly diagnosed with AD during the study period. The outcome was death during the follow-up period. We assessed economic status by household income (middle to high income and low income); data were obtained from the use of the Medical Expenditure Ceiling Application and Standard Copayment Reduction Card (fee reduction card) when receiving an AD diagnosis, as an indicator of low-income status. We performed multivariate Cox proportional hazards analyses to examine the relationship between economic status and mortality; the model was adjusted for age, sex, the Charlson comorbidity index, and antidementia drug use. We identified 39,081 newly diagnosed patients with AD from the Longevity Improvement and Fair Evidence study database (mean age, 83.6years; female, 67.1%). Of these, 3189 individuals were identified as having a low-income status. After adjusting for possible confounders, low-income status was associated with mortality (hazard ratio, 1.95; 95% confidence interval, 1.84-2.07). Low-income status was associated with substantially poorer prognoses in new AD cases, indicating a need for a thorough examination of medical and nursing care services utilized by low-income individuals with AD and to explore improvement strategies.

Does the expertise of outsourced IAF providers affect audit efficiency? Empirical evidence from an emerging market

PurposeThis study aims to examine the effect on audit efficiency of outsourced internal audit function (IAF) providers with industry and/or firm-specific expertise. Drawing on relevant studies from external and internal audit literature, the authors assume that such IAF providers are associated with greater audit efficiency as proxied by audit report lag and audit fees.Design/methodology/approachBased on a sample of firms listed on the Omani capital market during 2005–2019, the pooled regressions are used to test the developed hypotheses. The authors use the market share approach to identify outsourced IAF industry expertise providers and tenure to measure the firm-specific expertise of outsourced IAF providers.FindingsThe authors find that industry outsourced IAF providers are not associated with shorter audit report lag and lower audit fees. The authors also find that firm-specific expertise outsourced IAF providers are associated with a greater reduction in audit report lag and audit fees. These conclusions are robust under a battery of analyses. The significant contribution of firm-specific expertise outsourced IAF providers to audit efficiency is incremental when abnormal audit report lag and audit fees analysis is conducted.Originality/valueThe results are the first to attest to the contribution of outsourced IAF with firm-specific expertise. They also show that industry expertise held by outsourced IAF providers does not contribute to audit efficiency.