Incentive Measures Research Articles

Retracted: Incentive Measures for Agricultural Nonpoint Source Pollution Control of Farmers Based on Choice Modelling: A Case Study on the Water Source Region of Xin’an River Reservoir

Retracted: Incentive Measures for Agricultural Nonpoint Source Pollution Control of Farmers Based on Choice Modelling: A Case Study on the Water Source Region of Xin’an River Reservoir

Sustainability of Entrepreneurship: An Empirical Study on the Impact Path of Corporate Social Responsibility Based on Internal Control

Effective internal control of enterprises can increase their social responsibility by improving financial performance, forming a sustainable cycle of enterprise development. This article uses relevant data from Chinese listed companies to explore the relationship between internal control, financial performance, and corporate social responsibility, as well as the differences in the impact of internal control on corporate social responsibility under the heterogeneity of property rights. We found that the three have a good promoting effect on each other; at the same time, financial performance plays a part in the media effect in corporate internal control and corporate social responsibility, and this effect is stronger in non-state-owned holding enterprises than in state-owned holding enterprises. This article suggests the following: (1) establish an internal control system for socially responsible enterprises and internalize corporate responsibility awareness; (2) strengthen the internal control and independent third-party supervision systems and form a joint internal and external supervision pattern; and (3) improve the top-level design of social responsibility and combine incentive and punishment measures. This study provides constructive suggestions for the sustainable development of Chinese listed companies and future research directions.

A tripartite evolutionary game analysis on China’s waste incineration projects from the perspective of responsible innovation

In the process of China’s energy transition, responsible innovation is essential to promote the sustainable development of energy projects. To explore the mechanism of multi-agent​ strategy in responsible innovation, taking waste incineration power projects in China as an example, a tripartite evolutionary game model of the government, waste incineration power firms and the surrounding public is constructed, the strategy interaction of stakeholders is analyzed and the corresponding evolution process is simulated. The findings are as follows: (1) Increasing punishment and the social and environmental benefits and the value compensation of negative externality, and decreasing the cost are conductive to make the dynamic system into evolutionarily stable strategy (1,1,1). (2) No matter how much the probability of choosing three strategies, the dynamic system will evolve into evolutionarily stable strategy (1,1,1) and have 8 strategy combination. (3) As an incentive mechanism of government, the higher subsidies and the value compensation of negative externality, the higher probability the waste incineration power generation firms and the surrounding public choosing positive strategy. The research results can be used as a reference for the government to improve incentive measures and provided with decision-making for stakeholders in responsible innovation to adjust their strategies.

Health care delivery system contributions to management of newly diagnosed prostate cancer.

Despite clinical guidelines advocating for use of conservative management in specific clinical scenarios for men with prostate cancer, there continues to be tremendous variation in its uptake. This variation may be amplified among men with competing health risks, for whom treatment decisions are not straightforward. The degree to which characteristics of the health care delivery system explain this variation remains unclear. Using national Medicare data, men with newly diagnosed prostate cancer between 2014 and 2019 were identified. Hierarchical logistic regression models were used to assess the association between use of treatment and health care delivery system determinants operating at the practice level, which included measures of financial incentives (i.e., radiation vault ownership), practice organization (i.e., single specialty vs. multispecialty groups), and the health care market (i.e., competition). Variance was partitioned to estimate the relative influence of patient and practice characteristics on the variation in use of treatment within strata of noncancer mortality risk groups. Among 62,507 men with newly diagnosed prostate cancer, the largest variation in the use of treatment between practices was observed for men with high and very high-risk of noncancer mortality (range of practice-level rates of treatment for high: 57%-71% and very high: 41%-61%). Addition of health care delivery system determinants measured at the practice level explained 13% and 15% of the variation in use of treatment among men with low and intermediate risk of noncancer mortality in 10 years, respectively. Conversely, these characteristics explained a larger share of the variation in use of treatment among men with high and very high-risk of noncancer mortality (26% and 40%, respectively). Variation among urology practices in use of treatment was highest for men with high and very high-risk noncancer mortality. Practice characteristics explained a large share of this variation.

Toward sustainability and resilience in Chilean cities: Lessons and recommendations for air, water, and soil issues

Achieving sustainability and resilience depends on the conciliation of environmental, social, and economic issues integrated into a long-term perspective to ensure communities flourish. Many nations are transitioning toward both objectives, while at the same time addressing structural concerns that have not allowed them to look after the environment in the past. Chile is one of these nations dealing with such challenges within a particular administrative context, an increasing environmental awareness, and a set of unique and complex geophysical boundaries that impose a plethora of hazards for cities, ecosystems, and human health. This paper presents recent accomplishments and gaps, mostly from an environmental perspective, on issues related to air pollution, the urban water cycle, and soil contamination, in the path being followed by Chile toward urban sustainability and resilience. The focus is on the bonds between cities and their geophysical context, as well as the relationships between environmental issues, the built environment, and public health. The description and diagnosis are illustrated using two cities as case studies, Temuco and Copiapó, whose socioeconomic, geographical, and environmental attributes differ considerably. Particulate matter pollution produced by the residential sector, drinking water availability, wastewater treatment, stormwater management, and soil contamination from the mining industry are discussed for these cities. Overall, the case studies highlight how tackling these issues requires coordinated actions in multiple areas, including regulatory, information, and financial incentive measures. Finally, the policy analysis discusses frameworks and opportunities for Chilean cities, which may be of interest when conceiving transitional paths toward sustainability and resilience for other cities elsewhere.

TAX POLICY OF SMALL BUSINESS ENTITIES DURING MARITAL STATE

Reforms in the field of taxation of small business entities during martial law and the subsequent consequences of their implementation werestudied. In order to minimize the negative consequences caused by the war and the declared state of war, which can be called a period of growing risks for business, the state authorities take a number of measures regarding the taxation of small business entities. Measures of tax incentives for small business entities paying a single tax due to martial law were considered, which relate to: a moratorium on document checks; lack of responsibility for incorrect accrual, calculation or payment of a single contribution to mandatory state social insurance; lack of fines for violating the procedure for using cash registers; non-application of fines for violation of tax legislation. It wasassumed that wartime tax liberalization is a forced temporary state anticrisis measure to stabilize the economy in wartime, and reducing the costs of tax administration in wartime conditions is justified. The areas of improvement of tax administration in Ukraine weresummarized. It wasconcluded that additional taxes and fees may be introduced during martial law in Ukraine to help finance the needs of military operations and help rebuild the economy after the war. In addition, measures can be taken to increase the efficiency of tax collection and combat corruption in the tax sphere. Tax breaks and discounts may also be introduced for enterprises engaged in the production of goods and services that are necessary for military needs. After the end of martial law, it can be expected that the state will continue reforming the tax system, in particular, simplifying procedures and reducing the tax burden for businesses, in particular small and medium-sized businesses, as well as introducing new taxes that will contribute to the development of the economy and the improvement of the socio-economic situation in the country.

Рациональное лесопользование в России: проблемы и перспективы совершенствования организационно-правового механизма

The solution to the problem of preserving forests on the planet depends on the efforts of the entire world community. An important place in this issue is given to legal mechanisms that consolidate the mutual obligations of states, as well as the norms of domestic legislation to ensure the sustainable development of forests and forestry. The article analyzes the current state and practice of implementing the international legal regime, as well as the provisions of domestic forest legislation in terms of organizational and legal support for improving the efficiency of economic use of forests on the territory of the Russian Federation. The problems and prospects of the implementation of certain regulatory instruments that ensure the implementation by the Russian Federation of state policy in the field of forestry development are shown. In particular, the author substantiates the decisive role of the state in building mechanisms for rationalizing the use of forests, taking into account the use of a set of administrative and economic incentive measures for economic entities. It is necessary to move from a resource-oriented approach to an ecosystem one in the development of the forest economy, allowing to harmonize the interests of the state, society and business in the use of forest resources while maintaining acceptable rates of socio-economic development of the country.

Has China's low-carbon strategy pushed forward the digital transformation of manufacturing enterprises? Evidence from the low-carbon city pilot policy

Whether a low-carbon strategy can force manufacturing enterprises to step up digital transformation is essential to the decarbonization of cities. Using China's low-carbon city pilot (LCCP) as a quasinatural experiment, this paper tests its effect on the digital transformation of manufacturing enterprises by applying the difference-in-differences (DID) method. Furthermore, this paper conducts a heterogeneity analysis and tests for influence mechanisms. The results show the following. (1) The LCCP has promoted the digital transformation of manufacturing enterprises in pilot cities, as verified by several robustness tests. (2) The promoting effect of the LCCP on digital transformation has remarkable enterprise heterogeneity, industrial heterogeneity, and regional heterogeneity. The LCCP has resulted in a stronger driving effect on the digital transformation of state-owned enterprises (SOEs), enterprises in high-carbon industries, and enterprises in financially developed areas. (3) The LCCP has promoted digital transformation by not only strengthening fiscal expenditures on science and technology (S&T) but also alleviating financing constraints. This study presents a realistic basis for refining LCCP policies and formulating incentive measures for digital transformation.

AGRICULTURAL BUDGET IN THE FUNCTION OF ORGANIC AGRICULTURE DEVELOPMENT IN SERBIA AND MONTENEGRO

Organic agricultural production requires higher financial investments than conventional agricultural production. Seed prices are higher, labor costs are higher, and there is the additional cost of certification. That is why the existence of incentive measures of agricultural policy is necessary for organic agriculture. The aim of the paper is to present the incentives paid from the agricultural budget for organic agriculture in Serbia and Montenegro. The authors conclude that subsidies for organic agriculture, although they are paid continuously and are a significant incentive, have a small percentage share in the agricultural budget in both countries. In Serbia, 1% and 3% of registered farms in Montenegro practice organic agriculture.

Developing the legal basis for non-state actors in China's ocean governance

Non-state actors are important participants in ocean governance. In China, with the transformation of government management functions and the goal of establishing a ‘co-construction, co-governance and sharing’ social governance system, more attention is being paid to the role of non-state actors in ocean governance. Non-state actors in ocean governance require legal basis for their different roles of participation in different governance areas. At present, legal basis has been provided to allow non-state actors to supervise the government’s activities, cooperate with government to improve the ocean service supply ability, assist the government in its policy and decision-making, realise social self-governance, and enrich ocean governance resources. In the future, by providing detailed rules on procedural requirements of public participation, implementation of incentive measures and internationalization of non-state actors’ participation, perfecting the underlying legal system of social organisations, and exploring a wider and deeper participation of non-state actors in ocean governance from the legal side, improved legal regime can be shaped to contribute to the enhanced participation of non-state actors in ocean governance.

Актуальные проблемы реализации мер государственной поддержки стимулирования обновления рыбопромыслового флота

Object and purpose of research. The object is development of domestic shipbuilding to meet the needs of fishing industry in the context of incentive measures offered by the state. The purpose is to identify potential risks during implementation of state programs and the ways to resolve problems. Materials and methods. Materials are laws and regulations setting the investment program legal foundation for renewal of fishing fleet. The method is analysis of laws regulating the fishing fleet renovation. Also, the paper takes the benefit of expert assessments and opinions expressed by industry pundits. Main results. Main factors hindering successful implementation of state support measures for fishing fleet shipbuilding are identified the ways of their abatement are defined. E.g., the unfavorable factors include the lack of up-to-date design practice able to meet customer requirements, low level of industry localization, which, ultimately, affects interests of customers, shipyards and the Russian Federation budget. Conclusion. Management and economic measures being already implemented as well as suggested in future are discussed to reveal the problems in state support activities for construction of fishing vessels in an effort to protect participants of investment programs for stimulation of building the fishing vessels and crab boats.

The Application of Deep Learning in Human Resource Management: A New Perspective on Employee Recruitment and Performance Evaluation

This article explores the application of deep learning in human resource management, focusing on new perspectives and impacts in the fields of employee recruitment and performance evaluation. Through literature review, theoretical framework construction, empirical research, and outcome discussion, it has been found that deep learning has significant advantages in employee recruitment and performance evaluation. In terms of employee recruitment, in-depth learning has improved the accuracy and efficiency of candidate selection, and provided comprehensive evaluation and selection decision support through Natural language processing and facial expression recognition technologies. In terms of performance evaluation, deep learning is based on multi-source data for performance analysis and employee potential prediction, providing personalized performance feedback and incentive measures. The application of deep learning in human resource management has a positive impact on organizational performance and employee development, improving the accuracy and efficiency of recruitment and evaluation, optimizing decision-making processes, and enhancing organizational competitiveness and employee development opportunities. However, deep learning still faces some challenges and limitations in human resource management, such as data privacy and security issues, as well as the demand for technical and professional talents. The conclusions of this study provide guidance and suggestions for the application of deep learning in employee recruitment and performance evaluation for human resource managers, helping them cope with management challenges and achieve long-term organizational development goals.

How does Government Support Promote the Relationship between ESG Performance and Innovation?

With the development of China's economy and the continuous upgrading of industrial structure, the competition among enterprises is becoming increasingly fierce. In order to occupy a favorable position in the fierce market competition, enterprises have taken different degrees of incentive measures to improve their competitiveness. Among many incentives, government support behavior is one of the important factors affecting the ESG performance of enterprises, which not only directly promotes the growth of enterprises, but also promotes the growth of enterprises by improving their innovation ability. Based on this, this paper studies the relationship between government support behavior and enterprise ESG performance and innovation, aiming at exploring effective policy suggestions to improve enterprise performance and promote enterprise sustainable development.

Case analyses of fraudulent citation in scientific and technical journals and suggestions on editing work

This paper analyzes the fraudulent citation cases, helps the editorial department to judge this improper citation behavior, and gives some specific suggestions for editing work. Taking the fraudulent citation of two Science Citation Index (SCI) English journals in China as examples, this paper analyzes the cases in detail, comments on the measures taken by the editorial department, discusses the responsibility of stakeholders involved in the academic misconduct of fraudulent citation from the perspective of responsibility ethics, and finally gives suggestions for the editorial department and the individual editor. The implementation of fraudulent citation is hidden, and it is difficult for the editorial department to find it, so it is hard to collect relevant cases. After the occurrence of fraudulent citation cases, the editorial department will deal with them according to the degree of damage to scientific journals, and usually keep a cautious attitude and try to deal with them internally. Reference citation belongs to the author's "private land", and citation motivation is complicated. Incentive measures, awards, and other interest factors lead to frequent academic misconduct. Therefore, the prevention and governance of fraudulent citation problems need authors, journals, and editors to make joint efforts to fulfill their respective responsibilities.

Tangible Rewards for More Than Just Productivity: Examining Canadian Public Accounting Firms' Rewards Programs*

ABSTRACTCompanies spend significant amounts of money on tangible rewards programs, even during the economic turmoil of the COVID‐19 pandemic. The prevalence, growth, and significance of these expenditures highlight the importance of understanding the purpose and use of these programs by organizations. Research on public accounting (PA) firms' compensation plans has focused on the balance between professional and commercial incentives in partner profit‐sharing schemes but has failed to examine the incentives for nonpartner audit professionals. However, it is exactly these professionals who do a substantial amount of work on audit engagements. This paper has three main purposes. First, we investigate the nature and composition of PA firms' tangible rewards programs and provide a detailed description. Second, we examine the use of firms' tangible rewards programs to provide evidence of what actions are being rewarded. We use Almer et al.'s (2005, Behavioral Research in Accounting 17: 1–22) framework, which presents dimensions of the auditors' professional contribution, and explores whether firms recognize these dimensions using tangible rewards. Third, we develop future research questions to help explore the use of tangible rewards in firms without structured output. We collect archival data on the use of tangible rewards from each of the Big 4 PA firms and three of the next four largest international accounting firms in Canada. We find that firms use their tangible rewards programs for “building a culture of recognition,” for performance incentives, and for employee and firm development, thus rewarding a broad set of measures beyond the incentive measures for hours worked.

Switching from Risks to Opportunities: The Application of a Superbonus Tax Incentive to Heritage Buildings from the 1960s in Fragile Mountain Contexts

This paper introduces actual considerations for the progressive disuse of residential space in the Alpine territory, considering possible actions. Nowadays, the building complexes built around the 1960s and 1970s (a symbol of mass tourism) are suffering and searching for a new identity. The generation of owners who bought them has aged and the propensities of the new generations for holiday in those places has changed, which means fewer opportunities for leisure, particularly in the winter. Due to the great attention (and seeming opportunities) of current incentive policies toward improving the energy use of the existing stock, the authors investigate the private conveniences of transformations through the refurbishment of these buildings. Starting from a study of the territory and the dynamics of the local population, this research analyzes a possible set of energy works, based on a new (2020) incentive measure, the 110% Superbonus, which consists of a series of facilitation mechanisms, deductions, and reimbursements for building interventions. A large part of the insight is focused on a technical and economic feasibility study of the possible actions, following a process based on the evolution of the legislation. This work is based on a specific case study, located in a small municipality in the Piedmont mountain area, consisting of three apartment blocks of mostly second homes. The methodology adopted lends itself on the one hand, as a guide for preliminary economic energy assessments and, on the other hand, as a policy evaluation tool from the public and private perspectives.

Analysis of profitability of Pay-As-You-Speed scheme

Objective Implementing usage-based insurance (UBI) schemes captured the attention and has found a better practical foundation, thanks to the presence of probes for recording the driving and traveling data. The UBI is believed to provide an incentive measure through premium discounts for correcting driving and traveling behavior. However, the success of UBI implementation is dependent on different factors including the presence of alternative insurance plans, the level of privacy concerns among society, and the amount of trust within the society. Therefore, designing proper discount schemes which affect UBI acceptance by drivers and its profitability for government and insurance companies differs across countries and different scenarios. We aim to investigate the profitability of UBI Pay-As-You-Speed in Iran with a focus on the government and insurance companies. This study will be beneficial for policymakers seeking to understand the potential impact of UBI Pay-As-You-Speed in Iran. Methods The research is conducted on a synthesized population with acceptance and accident frequency models based on a self-reported survey. We assumed six UBI schemes based on previous research. The acceptance model is a logit discrete choice model and the accident frequency is based on Poisson regression. Costs of crashes are estimated based on one-year data of the Central Insurance company in Iran. After models’ estimation, the simulated population is used to estimate the resultant profit of private insurance companies and government. Results It is found that the scheme with no premium discount and no rental prices for the required monitoring device, results in the highest revenue for the government. Moreover, with an increase in the probe penetration rate, the profitability of the government increases with a greater reduction in crashes. However, this trend is not observed for insurance companies because the cost of the monitoring device and premium discounts offset the profits gained from prevented crashes. Conclusion The presence of the government as a main actor in facilitating the implementation of UBI schemes is essential or private insurance companies would be reluctant to provide these schemes to customers.

Factors Influencing the Accessibility of Anchor Borrower's Programme Fund among Rice Farmers in Ebonyi State, Nigeria

The study examined the factors influencing the accessibility of the Anchor Borrowers Programme (ABP) Fund among Rice Farmers in Ebonyi State, Nigeria. Specifically, it describes the socio-economic characteristics of the respondents, assesses the operation of ABP, and identifies some constraints encountered by the rice farmers in accessing the ABP fund. Data collected were analysed using descriptive statistical tools such as frequency counts, percentages, mean and standard deviation. In contrast, binary logistic regression was used to determine the socio-economic factors influencing the accessibility of ABP funds among rice farmers. The findings revealed that the mean age of the rice farmers was 43.4 years with male rice farmers (58.3%) forming the majority. About 60 per cent were married, with a mean household size of approximately five persons. The majority (88.3%) had formal education, and the mean year of farm experience was 17.5 years. Some of the operations of the ABP are the supply of inputs like seedlings as submitted by 81.7 per cent of the respondents and credit source from ABP by all (100%). The majority (74.2%) sold their products personally. The result of the binary logistic regression model shows that sex, marital status, household size, years of formal education, farming experience membership of social organization and annual income had a positive and significant relationship with the accessibility of ABP funds. The primary constraints encountered by the rice farmers were poor access to credit, poor quality equipment, poor service and poor administration of the program. It was recommended that Government should provide incentive measures to the rice farmers that will reduce the effect of dwindling market prices of agricultural commodities, especially Rice.

JINOYAT HUQUQI PRINSIPLARI: QONUNCHILIK VA HUQUQNI QO‘LLASH AMALIYOTIGA TATBIQ ETISH MASALALARI

The creation of an effective system of criminal law is one of the priority tasks of the state to ensure law and order, human rights and freedoms, the interests of society and the state, peace and security. The discrepancy between sanctions for committing certain types of crimes and the nature and degree of public danger of acts, including alternative types of punishment, insufficient use and inefficiency of incentive norms and measures of social influence determine the relevance of scientific research in this area. The article analyzes the correspondence of changes and additions to the Criminal Code with the principles of criminal law. Also, based on the analysis of the norms of the Special Part of the Criminal Code of the Republic of Uzbekistan, it is substantiated that the penalties provided by law for certain crimes do not correspond to their public danger. The author emphasizes that the principles of humanity and justice should not be regarded as a basis for applying only milder punishment to the guilty. The article presents proposals for distinguishing between the evasion of execution from criminal punishment from the crime of non-execution of judicial acts, the observance of the principle of equality in the imposition of criminal punishment, and the improvement of the system of criminal liability and punishment.

Innovation Research on the Training Mode of “Double Tutor System” integrating Production and Teaching in Hotel Management Specialty of Higher Vocational Colleges: Stakeholder Perspective

The “double tutorial system” education mode of hotel management major in higher vocational colleges is an important link in the construction of professional teaching staff. The core of this mode is that students get dual guidance from the school and the enterprise in both theory and practice. In the implementation process, we should make full use of school-enterprise resources, set up a double-tutor teaching team, implement incentive measures, and establish a guarantee mechanism, so that both the school and the enterprise can invest high-quality manpower, guaranteed material and financial resources, assume the corresponding responsibility of education, teaching and daily management for the quality of the students cultivated by cooperation, and seek the education effect that the school-enterprise students can win.