Income Comparisons Research Articles

Methodological tools in the processes of income and expenditure accounting: Contemporary discussions and developments in Galicia at the turn of the century

Analytical reviews at the international level highlight the issue of the quality of public reporting information on the performance of companies and their economic potential. The component and subject of these discussions is the use of alternative methods in the accounting system – “comparison of income and expenses” and the “balance sheet approach”, which significantly affect the results of the calculated indicators. The purpose of this study is to formulate proposals for solving existing problems and analyse the best practices of accountants in Eastern Galicia in the second half of the 19th and mid-20th centuries to identify successful ideas for their use in modern research. The study uses a system of general scientific methods and specific techniques to clarify the role and significance of accounting information in the architectonics of the modern economy. The scientific results substantiate the author's opinion that the information presented based on the approach of coordinating (comparing) income and expenses objectively reveals the level of performance of modern companies, and therefore, more meets the real needs for management processes and the functioning of the market mechanism. The paper substantiates that the methodology of “coordination of income and expenses” should be given more weight in accounting theory and practice, and the results obtained on its basis should take a more significant position in the system of market analytics criteria. The balance sheet approach with its fair value principles in the accounting system is considered necessary, but its application should be considered as an additional tool for providing information to investors and counterparties of the market process. On its basis, companies provide the capital and investment markets with information in their public financial statements about the state and structure of their actual financial and economic potential. The scientific results also include the methodological developments identified and evaluated in past studies, which are reasonably recognised as applicable to modern realities. The paper is valuable because the introduction of the studied methods into practice based on their proposed parity use and some provisions from past developments regarding the measurement of income and expenses will positively affect the information content and transparency of public reporting of modern companies

Measuring income inequality in social networks

We present a new index for measuring income inequality in networks. The index is based on income comparisons made by the members of a network who are linked with each other by direct social connections. To model the comparisons, we compose a measure of relative deprivation for networks. We base our new index on this measure. The index takes the form of a ratio: the network’s aggregate level of relative deprivation divided by the aggregate level of the relative deprivation of a hypothetical network in which one member of the network receives all the income, and it is with this member that the other members of the network compare their incomes. We discuss the merits of this representation. We inquire how changes in the composition of a network affect the index. In addition, we show how the index accommodates specific network characteristics.

Looking up and down and round and round: a theoretical–empirical, individual-level analysis of income comparisons

Abstract Income comparisons imply that individuals care not only about the absolute value of their income but also about its relative value. Such comparisons likely have significant societal consequences while also challenging standard neoclassical economic theory. I argue that a better understanding of income comparisons requires a more systematic, theoretical engagement with three problems: (1) the problem of reference group selection, (2) the problem of orientation, and (3) the problem of functional form. Income comparisons are commonly attributed to interdependent preferences, in particular to envy. I propose an alternative theoretical approach in which comparisons are a rational means for individuals to improve upon imperfect information about their current earning potential. I test the empirical implications of both approaches for reference group selection, orientation, and functional form using individual-level data from the Netherlands. The evidence suggests that imperfect information drives comparisons, but interdependent preferences also play a role.

COMPARISON OF SIDENUK NUCLEAR RICE AGRIBUSINESS WITH CILIWUNG RICE IN BAJENG DISTRICT, GOWA REGENCY

This study aims to analyze the comparison of production input use, production process, marketing, support, and income of rice fields planted with Sidenuk nuclear rice and rice fields planted with Ciliwung rice in Bajeng District, Gowa Regency. The data obtained were analyzed using the descriptive comparative method to compare the comparative use of production inputs, production processes, marketing, support and farm income, and using comparative test analysis using the t-test to compare differences in income between Sidenuk Nuclear rice farmers and Ciliwung rice farmers. There are differences in agricultural inputs in this study, the difference is the area of land, the type and amount of seeds used, the type and amount of fertilizer used, the type and amount of pest and plant disease drugs used, as well as the amount of labor and the length of work required. In the production section, there are differences in seeding time, transplanting time, the amount and time of weeding, fertilizer time, and harvest time. In the marketing and support section, no differences were found. T test results sig value, (2-tailed) of 0.000 <0.05 which means H0 is rejected so it can be concluded that there is a significant difference between the net income of Nuclear Sidenuk rice farmers and Ciliwung rice farmers in Bajeng district, Gowa Regency.

Analisis Pendapatan Petani Bawang Merah Berdasarkan Penggunaan Pupuk Organik dan Anorganik di Kecamatan Anggeraja Kabupaten Enrekang (Studi Kasus Desa Pekalobean)

This research was conducted with the aim of comparing the production and income shallots farmers using organic and inorganic fertilizers on Bima shallot varieties and local shallot varieties in Pekalobean Village, Anggeraja District, Enrekang Regency. This study is a qualitative descriptive study to determine the comparison of production and income of shallot farmers using organic and inorganic fertilizers. The analysis technique used is descriptive analysis where the researcher explains the data and facts obtained during the field research stage. The results of this study indicate that based on the research conducted, it can be seen that the total income obtained by Mr. Moh. Nadir B with the Bima shallot variety using organic fertilizer was Rp 3,871,625 and the Bima shallot variety using inorganic fertilizer was Rp 3,787,225, while the local shallot variety using organic fertilizer had an income of Rp 2,264,625 and the local shallot variety using inorganic fertilizer had an income of Rp 3,162,625. The use of inorganic fertilizers resulted in higher shallot production compared to the use of organic fertilizers.

Comparative Analysis of the Income of Irrigated Rice Farmers and Non-Irrigated Rice Farmers in Tabir District Merangin Regency Jambi Province

This research aims to analyze the comparison of income between irrigated and non-irrigated rice farmers in Tabir District, Merangin Regency. The research location was chosen in Tabir District, Merangin Regency, with the consideration that this area has the highest harvest area, land area, and rice production in Merangin Regency. The research was conducted in December 2018. In selecting the location, a purposive approach was used. Data collection was carried out using descriptive analysis techniques, which aim to describe the current situation based on existing facts. A different t-test was used in data analysis by taking a sample of 108 respondents in Tabir District from villages that have irrigated and non-irrigated rice fields. The research results show that the income of irrigated rice farmers is IDR8,860,012.08 per planting season, while for non- irrigated rice farmers IDR5,113,529.06. Data analysis indicates that there are significant differences in income between irrigated and non-irrigated rice farmers.

THE MAIN DIRECTIONS OF DEVELOPMENT OF ECOLOGICAL AND ECONOMIC ASSESSMENT OF LANDS IN THE RUSSIAN FEDERATION

On the basis of testing various varieties of ecological and economic assessment of lands on the territory of the Russian Plain, their systematization was carried out both from the standpoint of the ratio of profi t and loss associated with nature management, and the attribution of these varieties to the areas of economic science that diff erently determine the role of human economic activity in ecological systems.Th e predominance in the Russian Federation of those techniques and methods of ecological and economic assess-ment, which are associated with the defi nition of damage/ harm from pollution, degradation and cluttering of land plots, is shown. Th e results of the approbation of the «Methodology for determining the extent of damage from soil and land degradation» (1994) for agricultural farms located in various regions of the Russian Federation — in the Volgograd, Belgorod, Kaliningrad and Penza regions are presented. It has been established that the damage caused to agricultural lands in all the studied regions is due to the low level of agrotechnical measures carried out here — mainly insuffi cient application of organic and mineral fertilizers, liming of acidic soils (for example, in the Kaliningrad region) and gypsum of saline soils (in the Volgograd region).Methods where the comparison of income and losses is carried out (methodology Y. von Braun, adjusting the value of land based on information about their ecological condition), are the most diffi cult to implement, but the most promising from a practical point of view. Th e results of the adjustment of the cadastral value of the lands of the West-ern Administrative District of Moscow based on the calculation of the indicator of loss of ecological quality of soils are presented. In some cases, the decrease in the cadastral value of land plots was 71% compared to the initial value.It has been established that the assessment of environmental damage refers to the direction of «environmental economics», the assessment of ecosystem services of soils and lands, the adjustment of the value of land based on information about their ecological condition, the assessment of environmental tax/environmental payments, — to the direction of «ecological economics», the methodology of J. von Braun and the assessment of environmental risks of pollution, degradation and littering of land — towards the direction of «green economics».

ANALISIS KONTRIBUSI PENDAPATAN IBU RUMAH TANGGA PELAKU UKM KAMPUNG KULINER DALAM MENINGKATKAN PENDAPATAN RUMAH TANGGA DI TALANG BANDUNG KABUPATEN OKU

This study has the aim of knowing the income contribution of housewives who are SMEs of Kampung Kuliner Talang Bandung and the comparison of family income after and before joining Kampung Kuliner. The method used is the survey method. Data collection using a questionnaire that will be filled by the mothers of SMEs Culinary Village with the analysis tool is the T-test. The results of this study are a comparison of income before and after following the Culinary Village with the T-test there is a real difference in family income before and after following the Culinary Village with a contribution value of housewife income to the family economy of 18% which is included in the criteria for a small contribution.

Perbandingan Pendapatan Budidaya Udang Vaname dengan Sistem Tradisional dan Empang Plastik di Kabupaten Jembrana

The Comparison of Vannamei Shrimp Farming Income with Traditional System and HDPE Lined Ponds in Jembrana Regency
 Shrimp farming has become a priority in the development of aquaculture in Indonesia because that possesses a high economic value. Vannamei shrimp was recently introduced as a priority commodity in Indonesia. Busmetik is one of the intensive shrimp farming technology using high-density polyethylene (HDPE) plastics as inner lining ponds. However, intensive shrimp farming was only able to be practiced by large-scale farmers because it requires a greater amount of costs. This research aims to (1) identify the comparison of vannamei shrimp farming income with traditional system and plastic lined-ponds, and (2) to find out the obstacles faced by farmers in vannamei shrimp farming. This study was conducted in Jembrana regency. The site location was determined purposely because it is a center for vannamei shrimp production in Bali Province. The selection of respondents was done by using a proportional random sampling technique with 26 traditional shrimp farmers and 8 plastic lined-pond shrimp farmers. The method of analysis used in this study is comparative analysis of farm income, R/C Ratio, and descriptive analysis. Farming income is obtained in one season of production with an average of 75 days of cultivation. The results showed that the average income of traditional shrimp farmers was Rp. 17,969,856 per hectare per season, while the average income of lined ponds shrimp farmers at Rp. 135,623,051 per hectare per season. R/C ratio of traditional shrimp farmers is 1,22 whereas the lined-ponds shrimp farmers is 1,33 and statistic test result is significant. The obstacles of shrimp farming are pests and diseases, climate changes, and large capital issue.

The Influence of Intellectual Capital and Islamicity Performance Index On Islamic Social Reporting Disclosures

This study aims to determine the influence of Intellectual Capital and the Islamicity Performance Index on Islamic Social Reporting Disclosures. The research sample used Islamic commercial banks registered with the Financial Services Authority (OJK) for the 2009-2021 period. The sampling technique used purposive sampling and the number of research data was 154 data. Technical data analysis using multiple linear regression analysis using SPSS. The results of the hypothesis test show that the Profit-Sharing Ratio has a positive effect on ISR disclosure, this is because profit is a benchmark for the company's ability to make a profit. Where the profit shows that the company's financial condition is in a strong state so it tends to disclose a broader social accountability report. Zakat Performance Ratio has a positive influence on Islamic Social Reporting disclosure, this proves that the performance of Islamic banking can be seen from zakat activities managed by banks. For variable Equitable Distribution Ratio, Directors- Employees Welfare Ratio, Islamic Income vs Non-Islamic Income, and Islamic Investment vs non-Islamic investment do not affect the disclosure of ISR, this is because the distribution of income carried out by Islamic banks, the comparison of salaries of directors and employees, the comparison of income and halal or non-halal investments has no effect e disclosure of the social responsibility of Islamic banking. Intellectual Capital does not affect the disclosure of ISR, this shows that the utilization of the value of Islamic banking Intellectual Capital for ISR disclosure has not been maximized.

Relative deprivation and human flourishing: how do upward income comparisons affect health, happiness and life satisfaction?

BackgroundRelative deprivation induced by social comparisons is hypothesised to deleteriously affect health. Previous work has proposed the index as a measure of relative deprivation; however, the performance of this novel...

Profitabilitas Usahatani: Perbandingan Pendapatan Petani Ubi Cilembu Berdasarkan Teknik Pengairannya

Cilembu's sweet potato is a superior sweet potato variety in West Java that already has marketing and export certification from the Ministry of Agriculture. The majority of farmers make Cilembu's sweet potato as the main cultivation commodity in Cilembu Village. Unfortunately, the value of the R/C ratio of Cilembu's sweet potatoes is still lower than the general varieties of sweet potatoes. In addition, research about the income of Cilembu's sweet potato farmers based on the irrigation technique was used to obtain a more specific profitability comparison. Therefore, the research aims to (1) identify the motivation of farmers, (2) analyze the comparison of farming revenues, (3) analyze the comparison of farming expenses, and (4) analyze the comparison of income and profitability of Cilembu's sweet potato farming based on the irrigation technique. Quantitative descriptive methods and farm income analysis were used to answer the research objectives. The results showed that the majority of farmers have motivation for land suitability, high commodity prices, hereditary factors, and efforts to meet their family needs as reasons for cultivating Cilembu's sweet potato. The total revenue from Cilembu's sweet potato farming using sprinkle water techniques was IDR 126.023.357/season and raindrop farmers to IDR 85.824.193/season. Total expenditure from Cilembu's sweet potato farming activities with sprinkle water technique was IDR 78.767.459/season and IDR 73.891.564 for raindrop farmers. Farming income analysis concluded that sprinkle water farmers have higher incomes than raindrop farmers. Therefore, Cilembu's sweet potato cultivation with sprinkle water technique is certainly more profitable for farmers.

ECONOMIC VIABILITY AND PROSPECTS OF OIL PALM CULTIVATION IN MIZORAM, INDIA

The oil palm plantation first started in 2005 in Mizoram. Now, the cultivation of oil palm is practiced in the seven districts of Mizoram out of a total of eight districts. The agro-climatic conditions are suitable for growing oil palm in Mizoram. However, the output from its cultivation is not so high. This paper examines the economic viability and prospects of oil palm plantations in Mizoram. Data from two sources – primary and secondary were collected mainly on Oil palm potential areas, changes in the area under oil palm from 2011 to 2021, the status of oil palm cultivation, and farmers with oil palm fresh fruit bunches harvest – production and income. A case study of eight villages in the Mamit and Kolasib districts was carried out and 173 households (12.4% of the total households) were surveyed. A comparison of income earned from cereal crops and oil palm cultivation was carried out. It was noticed that income earned from oil palm was higher than cultivating cereals. Oil palm cultivation obtains potential areas. The arable land under oil palm cultivation is 3.17%, which is substantial. The highest area under oil palm plantations is in three districts – Kolasib, Mamit, and Aizawl. The Champhai district does not practice it. The other districts have scattered oil palm plantations. During 2011 and 2021, the area under oil palm cultivation increased by 24,714 ha. Meanwhile, oil palm growers are facing problems in terms of market facilities. Adequate market facilities can be provided to the oil palm growers. Further, its cultivation can be carried out on degraded land and jhum plots to minimize its negative environmental impact.

On International Comparison of National Income Within the CMEA Framework

The article considers the results and methods of international comparisons of national income carried out in the CMEA from 1959 to1988. It is noted that the results of these comparisons were used for solving problems related to the organization of economic cooperation within the CMEA. This goal was consistent with the methodology of bilateral comparisons of the national income of the USSR with each other CMEA countries. The final results for each bilateral comparison were computed using the Fisher index formula. This procedure did not secure the transitivity of the results. Considerable attention was paid to selecting commodity representatives with prices for calculating purchasing power parities (PPPs). For this purpose, meetings of experts, who were well-versed in the technical characteristics of the selected commodity representatives, were convened: in some cases, commodity prices were adjusted to ensure their comparability. The biggest challenges emerged while securing price comparability for the following commodity representatives: machinery, equipment, and construction projects.The paper presents characteristics of GDP based on PPP comparison methodology carried out within the UN ICP framework. It ensured the comparison of UN ICP and the CMEA comparison methods. In particular, it is noted that GDP comparisons were carried out using multilateral methods of comparison, securing the transitivity of the computed indices. In addition to national income indicators of industrial and agricultural output, capital investments and consumption of the population were compared. The article contains two tables with results of comparisons of national income of the CMEA countries, which were initially classified.

Determinan Kualitas SDM dan Disparitas Distribusi Pendapatan di Kabupaten/Kota Provinsi Bali

Dissimilarity in income distribution is one of the cases of development that often occurs as in regional development, where this dissimilarity in income distribution illustrates the comparison of income between communities. In Indonesia, in particular, the case of dissimilarity in the distribution of income is still a problem that often occurs to this day. The purpose of this study is to analyze the impact of capital expenditure and investment directly or indirectly on the quality of human resources and the dissimilarity of income distribution in the districts/cities of the Province of Bali. The analytical method used in this research is path analysis. The information used in this research is inferior information with 63 observations in the form of panel information or combination information between time series and cross sections. The results of this study are that capital expenditure and investment have a positive and important effect on the quality of human resources in the districts/cities of the Province of Bali, whereas capital expenditures, investment and quality of human resources have a negative and important effect on the disimilarity of income distribution in the districts/cities of the province of Bali. Capital spending and investment indirectly have a negative effect on the disimilarity of income distribution through the quality of human resources in the districts/cities of the Province of Bali.

ANALISIS PERBANDINGAN PENDAPATAN USAHATANI PADI (ORYZA SATIVA L) TANAM PINDAH DAN HAMBUR LANGSUNG

The results of field observations in Barebbo Sub-District, the majority of the people are rice business actors using the transplanting planting method and direct seed planting. with a land area of 405 ha which is divided into several strata of land area. Lowland rice farming income using transplanting method and direct seed planting as seen from the use of labor, seeds, costs and farmers' income. The purpose of this study was to find out the comparison of income from rice farming by transplanting parallel rows and direct scattering. This research was carried out for 3 months, from November to January 2022. The number of samples was 40 farmers with a distribution of 20 farmers using the horizontal transplanting system and 20 farmers using the direct scatter seed planting system using the Slovin formula. The technique of determining the sample using purposive sampling method while the research data uses primary data and secondary data. Data analysis used is a type of quantitative data in the form of income analysis. Based on the results of this study, the average income of farmers in transplanting transplanted rice farming is Rp. 25,593,000/ha with an R/C of 2.88, while the average income of farmers in direct scattering rice farming is Rp. 17,993,000/ha with an R /C 2.28 while the average income of farmers in transplanting transplanted rice farming is Rp.16,711,925/ha while the average income of farmers in direct scattering rice farming is Rp.10,484,050/ha.

Bridging the health gap: Measuring the unmet social needs of patients within a dental school clinic.

As safety-net clinics, dental school clinics are uniquely positioned to evaluate the unmet social need. There is evidence that patients treated in a safety-net type clinic, such as dental schools, report experiencing one or more of the determinants of health. However, there is limited evidence describing screening for Social Determinants of Health (SDOH) in dental clinics. The purpose of this study is to gain knowledge of the types of social determinants of health that exist in a dental school clinic and how it is reflected in the geographic region of the school. This cross-sectional prospective study used a 20-item questionnaire assessed unmet social needs in a predoctoral clinic. The questionnaire contained multiple choice and binary yes/no questions, organized under SDOH domains: housing, food, transportation, utilities, childcare, employment, education, finances, and personal safety. Socioeconomic and demographic information was captured. The questionnaire was administered via iPad using Qualtrics XM. The data were descriptively and quantitatively analyzed at a significance level of p ≤ 0.05. There were 175 respondents with a 93.6% response rate, males (49.7%), females (49.1%), and 1.1% nonbinary. Overall, 135 (77.1%) respondents reported having at least one unmet social need. The greatest number of unmet needs was in the domains of employment and finances, with 44% and 41.7% respectively. Respondents who were unable to work stated they often or sometimes worried about running out of food before getting money to buy more, (p=0.0002), and or the food didn't last before there was money to get more (p=0.00007). A comparison of annual incomes of respondents earning less than $40K with those earning $40K or more, demonstrated statistically significant differences in unmet social needs for housing (p<0.0001), food (p=0.0003, p<0.0001), utilities (p=0.0484), employment (p=0.0016), education (p<0.0001), and finances (p<0.0001). Screening patients in the dental clinic was an efficient way to uncover the level of unmet social needs. Annual household income was a predominant driver of unmet social needs: with the greatest number of unmet needs existing in the domains of employment and finances. The results suggest that screening for social determinants of health dental school clinics could be incorporated into routine patient data collection.

Having Less Than Others is Physically Painful: Income Rank and Pain Around the World

Physical pain is a pressing issue for scientists and policymakers. Yet evidence on the psychosocial factors of pain is limited. Using data from 146 countries (N = 1.3 million individuals), this article documents the role of income comparisons on physical pain. Specifically, this study shows that income rank (i.e., the ordinal position of a person’s income within a comparison group) is linked to physical pain above and beyond absolute income. This effect is identical in rich and poor nations. The negative emotions that result from a disadvantaged relative standing in the income hierarchy may explain these findings. This article documents a new kind of evidence on the power of income comparisons and highlights the role that psychosocial factors may play in physical pain.

Higher tax and less work: reverse “Keep up with the Joneses” and rising inequality

To counteract excessive effort due to relative income comparison among identical agents, the literature suggests a tax response equal to the negative externality. Assuming a general income distribution, we show that an optimal tax must be higher under a general social welfare function, to not only reduce inefficiency but also inequality. We recommend a practical tax response to stronger comparison – to hold employment constant, which does not require unrealistic information including unobservable comparison. Surprisingly, the tax response will dominate the comparison effect and reduce labour supply or reverse “keeping up with the Joneses” on intensive margins, and also reverse the otherwise rising inequality.

Overall performance evaluation of an urban water supply system: a case study of Debre Tabor Town in Ethiopia

Abstract Urban water utilities in Ethiopia, including Debre Tabor Town, commonly suffer from an intermittent water supply, water quality issues, poor service delivery, and other problems. Thus, the main focus of this study was to evaluate the actual performance level of the water supply system of the town based on hydraulic efficiency, quality, cost recovery and customer satisfaction. The water distribution system status was measured by using reliability, resilience, and vulnerability as performance indicators. Weightage Arithmetic Water Quality Index (WAWQI) and household-based questionnaires were used to evaluate the water quality and customer satisfaction, respectively. Pressure and velocity-based sustainability index of 0.614 and 0.132 showed acceptable and unacceptable water supply status, respectively, and overall moderate sustainability. Results of the WAWQI revealed that more than half of the sampled tap waters were either poor or unfit for drinking purposes. The comparison of income collected from customers and the water production costs of the utility showed that only 34.31% of production cost is covered by customers. Generally, 62.6% of the society confirmed that they are unsatisfied with the existing water supply system. Thus, to improve the performance, it is recommended to address all the major social, economic, environmental and technical problems.