Income Incentives Research Articles

Forest Worker Households in the NFPP: Enhancing Sustainable Livelihoods through Capital and Transformation

The persistent conflict between strict conservation and community welfare highlights the growing need to address sustainable livelihoods in forest protection programs. The Natural Forest Protection Program (NFPP) is a comprehensive forest protection program spearheaded by the Chinese government. It is designed to facilitate the conservation and restoration of forest ecosystems through a range of interventions, including logging ban, management, tending, and afforestation efforts. Drawing upon longitudinal micro-level household survey data spanning five consecutive years from 2017 to 2021, this research quantifies the sustainable livelihood levels of frontline participants in the NFPP by examining two dimensions: livelihood capital stock and livelihood transformation capacity. Additionally, it investigates the internal differentiation phenomenon within this cohort. The findings suggest that forest worker households engaged in tasks related to forest management, tending, and afforestation are the frontline participants in the NFPP, in contrast to management, technical, and service personnel. Moreover, these forest worker households exhibit a pattern characterized by a higher livelihood capital stock but a lower livelihood transformation capacity compared to non-forest worker households. Furthermore, within forest worker households, there is a significant group differentiation phenomenon, resulting in inter-group differentials in the sustainable livelihood levels based on geographical and seniority stratification criteria. The developers of the global forest protection program should prioritize addressing the sustainable livelihood issues of frontline participants in the program, especially the real problem of mismatches between livelihood capital stock and livelihood transformation capacity. This can be achieved through designing income incentives, stimulating consumption, and other means to enhance the relatively disadvantaged position of frontline participants while balancing the coordination and fairness of the protection program based on the aspects of both protection and development.

Does a GP service package matter in addressing the absence of health management by the occupational population? A modelling study.

To assess the influence of supply and demand factors on the contract behavior of occupational populations with general practitioner (GP) teams. We employed a system dynamics approach to assess and predict the effect of the general practitioner service package (GPSP) and complementary incentive policies on the contract rate for 2015-2030. First, the GPSP is designed to address the unique needs of occupational populations, enhancing the attractiveness of GP contracting services, including three personalized service contents tailored to demand-side considerations: work-related disease prevention (WDP), health education & counseling (HEC), and health-care service (HCS). Second, the complementary incentive policies on the supply-side included income incentives (II), job title promotion (JTP), and education & training (ET). Considering the team collaboration, the income distribution ratio (IDR) was also incorporated into supply-side factors. The contract rate is predicted to increase to 57.8% by 2030 after the GPSP intervention, representing a 15.4% increase on the non-intervention scenario. WDP and HEC have a slightly higher (by 2%) impact on the contract rate than that from HCS. Regarding the supply-side policies, II have a more significant impact on the contract rate than JTP and ET by 3-5%. The maximum predicted contract rate of 75.2% is expected by 2030 when the IDR is 0.5, i.e., the GP receives 50% of the contract income and other members share 50%. The GP service package favorably increased the contract rate among occupational population, particularly after integrating the incentive policies. Specifically, for a given demand level, the targeted content of the package enhanced the attractiveness of contract services. On the supply side, the incentive policies boost GPs' motivation, and the income distribution motivated other team members.

Online sales and corporate innovation preference: The impact of e-commerce emergence on corporate innovation behavior

This study using the 2015 survey data obtained from private enterprises in China as the research sample, endeavors to scrutinize the impact of e-commerce on corporate innovation behavior. Initially, we establish a comprehensive theoretical framework to systematically analyze the repercussions of e-commerce on corporate innovation. Utilizing data sourced from China as a representative sample, we meticulously investigate the income incentive effect, competition catching-up effect, and awareness enhancement effect of e-commerce on corporate innovation. Furthermore, we delve into the nuanced impact of e-commerce on innovation outcomes, discerning variations contingent upon organizational structures, market contexts, and the prioritization of innovation within distinct companies. The empirical findings elucidate a substantive augmentation in corporate innovation activities attributable to the burgeoning influence of e-commerce. Among the predominant influencing mechanisms, the awareness enhancement effect emerges as the most pivotal, contributing significantly at 18.44 %, followed by the income incentive effect at 14.59 %, with the competition catching-up effect registering the lowest impact at a mere 11.32 %.

Retention and Turnover of Social Workers in China: Experimental Evidence from Beijing

ABSTRACT Purpose The aim of this study was to identify the critical factors that influenced the turnover and retention of social workers and to propose strategies for enhancing professional social work teams. Method A discrete-choice experiment (DCE) method was employed to approach to assess social workers’ preferences regarding both income-related and non-income-related factors affecting their willingness to remain or leave their positions. Results Both income-related and non-income-related measures significantly affected social workers’ the willingness to retain in their roles. Specifically, increasing the base salary had a stronger effect compared to performance pay. Among the non-income factors, providing career development opportunities had the strongest effect, followed by improving management, while honors had the weakest effect. Furthermore, it was observed that the effects of these improvements varied depending on the social workers’ backgrounds and the types of social work clubs they were associated with. For instance, promoting career development was found to be more effective in well-developed clubs, while income incentives appeared to be more impactful in less developed clubs. Discussion and Conclusion The study highlighted the importance of both income-related measures and non-income factors in addressing the issue of turnover and promoting stability within professional social work teams. Additionally, the observed heterogeneity in the effects of these improvements emphasized the need for tailored retention strategies that consider the diverse backgrounds of social workers and the specific organizational contexts they operate in.

Does digital service trade boost technological innovation?: International evidence

Digital technology is profoundly changing the international economic and trade pattern, and digital service trade is increasingly becoming an important carrier of transnational knowledge spillover. This study investigates the relationship between digital service trade and technological innovation. Based on the panel data of 131 countries from 2005 to 2020, empirical results show that digital service trade significantly promotes technological innovation. This study shows that digital service trade can promote technological innovation through four mechanisms: increasing income incentives, accelerating knowledge spillover, triggering trade liberalization, and promoting financial deepening. The results of panel threshold model show that economic development, urbanization, and population aging can lead to regime changes in the innovation effect of digital service trade. In addition, the results of heterogeneity test show that national characteristics such as economic development, per capita income, industrialization, and economic freedom, influence the innovation effect of digital service trade. Our findings have implications for developing an international innovation cooperation system based on digital service trade.

Occupational mobility: theory and estimation for Italy

This paper presents a model considering intergenerational occupational mobility as the joint outcome of three main determinants: income incentives, equality of opportunity and changes in the composition of occupations. The model, rationalising the use of transition matrices to measure occupational mobility, allows for identifying asymmetric mobility patterns and constructing a specific mobility index for each determinant. The empirical application of our model to Italy suggests that intergenerational mobility increased from the cohort of children born in the period 1940-1951 to the one born in the period 1952-1965, then to remain at the same level for the cohort of children born in the period 1966-1977. This steady mobility, however, hides i) lower structural mobility, caused by a declining trend in the composition of occupations in favour of upper-middle classes; ii) less upward mobility for those whose fathers were in the lower class; and iii) higher downward mobility from upper-middle classes, both caused by a decrease in the income incentives. Equality of opportunity is low and constant for those born after 1951.

Income Generation Through Online Marketing After the COVID-19 Crisis in Community Enterprise, Wicker Products, and Souvenirs

The coronavirus disease 2019 (COVID-19) outbreak has severely impacted businesses worldwide. Therefore, business management needs to be adjusted following customers’ behavior who increasingly turn to online shopping. This behavior has resulted in commerce being driven by technology. Therefore, it is not easy for local community enterprises that are far away from civilization centers. Thus, this research’s objective was to train and consult community enterprise groups to create content on products in the community. This action research studied 25 groups of entrepreneurs selected explicitly from potential community enterprises. The research process began with e-commerce knowledge workshops and personalized consultations by marketing and information technology experts. Subsequently, the database of community enterprises was developed into an electronic form, and the final step was to disseminate and publicize online media. The study found that most community enterprises were able to create awareness among consumers through online media and sell products produced in the community through online channels, resulting in more customers and sales. But this research still found fundamental problems and obstacles, namely, the knowledge base of the members who gathered as a community enterprise group, making it extremely difficult and challenging to change the sales model on the online platform. Additionally, the relationship arising from the merger was not a registered business, so there were problems with member cohesion and income incentives that made the group’s strength insufficient.

MOTIVASI ANGGOTA IPRAHUMAS INDONESIA DALAM PENULISAN KARYA TULIS ILMIAH

Professional development must be carried out to increase the value of quality and the professional welfare of functional workers in government institutions. Professional development efforts can be made by writing published scientific papers (KTI). The existence of scientific work becomes essential and is a prerequisite for those who want to improve the hierarchy of ranks and positions in government institutions. Scientific works published in scientific journals on behalf of individuals and groups that discuss social and public relations phenomena can be used as the performance standards barometer for government public relations functional employees to get income incentives. This study aims to identify and explain the instructional communication strategies and motivations of the Iprahumas Training participants in writing scientific papers. The research method used is the form of a survey in the form of a census of all participants of the training in writing scientific papers, namely the public relations institutions who are members of the Indonesian Public Relations Official Association (Iprahumas). The data collection technique was carried out by giving questionnaires to the participants, which were equipped with observation guidelines, interviews, and literature studies. Research shows that the motivation of Iprahumas scientific papers writing training participants is still low, namely 71.4% are unable to write scientific papers. That is because participants have limited knowledge and experience writing scientific papers in scientific journals. The participants tried to be able to implement communication strategies in the form of continuous technical guidance regularly with mentors through the WhatsApp social media group. The study's conclusion showed that the participants' understanding of scientific writing through scientific writing training was still low, which had implications for the participants' motivation to decrease. Only a few participants prepared the type of scientific article writing during the scientific writing workshop.

Additional Income from Improvement of Utilizing Livestock-waste on Smallholder Dairy Farming

A study on livestock waste treatment at farm level has been carried out on members of a dairy farmer group in Lembang District, West Java Province, aiming to examine the potency of income incentive for farmer, as well as whether there is a relationship between farm-output and cattle size with farmers' decisions to improve the waste treatment commercially. The study is a case in a farmer group with 30 members of farmer. The data were analyzed descriptively. Non-parametric analysis are used to examinne how farmers' attitude resistance against the improvement in waste treatment. The results shows that the livestock waste treatment provides additional benefits. With having an average cattle-size of 4.6 LSU, the farmers obtain benefit equal to an income increase of IDR 4.26 million/year. Improvement waste treatment leads to the economic productivity of each LSU increased, the highest yield was obtained by the farmers who utilized livestock waste in an integrated production of biogas-vermiculture-vermicomposting, which is equal to an income of IDR 1.68 million/LSU/year. The introduction of waste treatment improvement has been going on for one decade but only 30% of member farmers have adopted it. There is an associative relationship between the scale of the milk production and the farmer resistance to practicing good waste management, meaning that there is no guarantee that larger-scale farmers participate to adress cattle-waste problems to obtain greater benefits. Hence, growing awareness to waste problem at every level of farmers needs to be continued and developed for better environment of dairy farming.

Transfer pricing decision: Manufacturing companies with special transaction on the Indonesian stock exchange

The purpose of this study is to provide empirical evidence on the influence of taxes, tunneling incentives for income shifting, financial reporting and intangible assets on transfer pricing decisions. The data used is secondary data in the form of annual financial statements downloaded from the official website of IDX www.idx.co.id. The population of this study is a manufacturing company registered in IDX for the period 2016-2018. Sample selection technique using purposive sampling method so that 33 companies are obtained according to the criteria. The analysis technique uses multiple linear regressions tested with SPSS version 20 applications. The results showed that taxes, tunneling incentives for income shifting, and financial reporting had no effect on transfer pricing decisions. Meanwhile, intangible assets have a significant positive effect on transfer pricing decisions.

Fiscal and Income Incentives Trigger Imbalances in a Partly Functional Market Economy

Fiscal and Income Incentives Trigger Imbalances in a Partly Functional Market Economy

Loss Expectation and Income Shifting

This study examines the effects of expected losses on income shifting from various perspectives. Using a set of worldwide multinational corporation (MNC) affiliates, this study first finds empirical evidence of ex ante adjustments of income-shifting strategies by affiliates, supporting the existence of limited flexibility introduced in Hopland et al. (2018, 2019). The study next identifies that loss-expecting affiliates with limited loss carry-forward periods have greater reverse incentives for income shifting than those with unlimited periods because the former must utilize potential losses within a limited period of time. Lastly, according to measurements of the magnitude of income shifting based on expected tax rate differences using the full sample of both profitable and loss affiliates, the methodology applied in traditional studies is found to overestimate the magnitude of income shifting.

EFFECT OF CORPORATE INCOME TAX INCENTIVE ON THE PERFORMANCE OF EPZ FIRMS IN KENYA

The contemporary world is characterized with intergovernmental competition for the sole purpose of attracting multinational companies and this has made fiscal incentives to become a global phenomenon. Poor African countries rely on tax holidays and import duty exemptions, while industrial western European countries allow investment allowances or accelerated depreciation. It is for this reason that this study intended to investigate the influence of effect of corporate income tax incentive on the performance of EPZ firms in Kenya. The research design was correlation research design. Correlation research design was best suited since panel data was used. Census survey was adopted because the population of interest was small. A sample size of all the 86 registered EPZs firms was used in this study. Primary data was obtained using questionnaires. Secondary data from the registered firms was collected on; ROA, number and value of jobs and the length of stay of the firms. The study used both descriptive and inferential statistics to conduct data analysis. The results of study revealed that at 5% significance level, corporate income tax incentives had a positive and significant relationship with performance of EPZ firms measured using ROA. The results further revealed that at 5% significance level corporate income tax incentives were found to have positive and significant effect on number of jobs by EPZ firms and length of stay. The study concluded that increase in corporate income incentive led to an increase in the ROA, number of jobs and length of stay of the EPZ firms in Kenya. The study recommended that stakeholders in tax policy should reconsider the economic value of corporate tax incentive.

Is There a Role for Cardiac Rehabilitation After Coronary Artery Bypass Grafting? Treatment After Coronary Artery Bypass Surgery Remains Incomplete Without Rehabilitation.

Is There a Role for Cardiac Rehabilitation After Coronary Artery Bypass Grafting? Treatment After Coronary Artery Bypass Surgery Remains Incomplete Without Rehabilitation.

A Comparative Study on Environment Credit Risk Management of Commercial Banks in the Asia‐Pacific Region

AbstractEnvironmental credit risk management (ECRM) is significant in the reduction of environmental risks for banks, the expansion of economic instruments for governmental environmental management and the promotion of green growth in the Asia‐Pacific region. In this paper, we reconstructed an evaluation criterion with 32 indicators for ECRM performance of banks, and selected 120 sample banks from 12 countries in this region for a comparative study. We conducted a gap analysis among banks with systematic ECRM and those with preliminary ECRM, suggesting that five indicators need to be improved by the former and 12 indicators caused gaps of the latter. We found banks in different countries with different ECRM performance levels: the Canadian, US and Japanese banks performed the best; the banks from Australia, Republic of Korea, China and Thailand had modest performance and the banks from the other five countries had a low level of performance. The influential factors of policy, voluntary code and green income incentive for banks' ECRM performance are discussed with the results of a correspondence analysis graph and policy practice in several representative countries. Copyright © 2013 John Wiley & Sons, Ltd and ERP Environment.

Fixing the System: An Analysis of Alternative Proposals for the Reform of International Tax

We evaluate proposals for the reform of the U.S. system of taxing cross-border income including dividend exemption, full current inclusion, a Japanese type version of dividend exemption with an effective tax rate test subject to an exception for an active business, dividend exemption combined with a minimum tax, and repeal of check-the-box. We consider two versions of dividend exemption with a minimum tax: one in which the minimum tax is imposed on a country by country basis and another in which the minimum tax is based on overall foreign income. In addition we evaluate versions of minimum taxes that allow current deductions for tangible investment against the minimum tax base. To compare these schemes with current law, we reevaluate the efficiency cost of the dividend repatriation tax using evidence from the response to the 2005 repatriation tax holiday. We find that the burden of avoiding repatriations is higher than found in previous estimates, particularly for high tech profitable foreign businesses, and rises as deferrals accumulate. We simulate the effect of the various alternatives on effective tax rates for investment in high and low tax countries with inclusion of the importance of parent developed intangibles and their role in shifting income from the United States.Our analysis demonstrates that it is possible to make improvements to the system across many dimensions including the lockout effect, income shifting, the choice of location and complexity. The goals are not necessarily in conflict. Compared to the other schemes, we find the per country minimum tax with expensing for real investment has many advantages with respect to these margins. The per country minimum tax offsets (at least in part) the increased incentives for income shifting under pure dividend exemption and is better than full inclusion in tailoring companies’ effective tax rates to their competitive position abroad. No U.S. tax burden will fall on companies that earn just a normal return abroad. The minimum tax is basically a tax on large excess returns in low tax locations, cases in which the company probably has less intense foreign competition. The investment will still be made. Unlike the Japanese type dividend exemption alternative considered, there is no cliff in which the income is subject to the full home country rate if it fails the minimum effective tax rate and active business test. Under the minimum tax with no cliff the company has more of an incentive to lower foreign taxes and will often prefer paying the U.S. minimum tax to paying a higher foreign tax. Finally, the minimum tax with expensing is more effective in discouraging income shifting than repeal of check-the-box. In summary, the per country minimum tax with expensing combines the advantages of the extreme alternatives, dividend exemption and full inclusion, and reduces their shortcomings. Our comparison of the overall and per country minimum tax suggests that the overall version deserves serious consideration. While it is not as thorough as the per country minimum tax in targeting tax haven income, it is a substantial move in that direction and is much simpler.

Book Reviews

Book Reviews

Research using electronic patient records in general practice. The EGPRN meeting in Bertinoro, Italy, May 2009

The European General Practice Research Network organized an international workshop on research using electronic patient records in Bertinoro, Italy, in May 2009. The authors were keynote speakers at the workshop, tasked with summarizing the theme research presentations on each of the two days of the meeting. The conference discussed the utility of capturing data in a way that can be appropriately analysed. In this application, the use of ICPC was repeatedly mentioned. Such research requires disciplined data entry and retrieval, and many times consistency in coding is a challenge, which may be met by definitions for coded classes. Quality of data is a concern in such research, and there were suggestions to involve the patients in improving the quality of their record. Clinicians are qualified to code data into electronic patient records accurately, capturing the fine nuances of the consultation. Income incentives, such as the Quality Outcomes Framework, run the risk of data distortion to improve financial gain. The role of all family doctors in research was emphasized, and the full potential of collecting data from family practice is practically achievable only through large databases collecting clinical records from every practice. EGPRN has dealt with this emerging theme in primary care research over the years. Interested family doctors are invited to attend future conferences to develop collaborative research projects using electronic patient records.

Living Wage and Optimal Inequality in a Sarkarian Framework

Principles from the social thought of the Indian philosopher P.R. Sarkar are employed to show that there exists an optimal level of economic inequality that joins the values of economic justice and efficiency. Sarkar favored establishing a living wage as well as a maximum wage that allows for work incentives. It is argued that the primary justification for inequality is to provide incentives for individual productivity, and that the value of those incentives should not exceed the economic contributions they produce. To determine the relative importance of income incentives in motivating individual economic contributions, it is found necessary to develop a multifaceted model of human productivity. Such a model is developed using concepts from humanistic psychology. A Sarkarian individual productivity curve is introduced in diagrammatic analysis to demonstrate the existence of an optimal level of inequality, and also to explain the persistence of extreme income inequality.

Preservation of Environmental Quality and Tourist Investments

The aim of this paper is to show that the incentive of hotel chains to invest in environmental quality depends on the demand in days of rest on the part of tourists and on the level of aggregate income. The framework is based on the theoretical model of horizontal differentiation a la Hotelling introduced in [5]. We modify this model by introducing a demand function for tourism commodities. We show that an increase on total income incentives hotel chains in the regions whit higher demand to invest in environmental quality.