Provision Of Incentives Research Articles

The Political Economy of Priority Setting and Resource Allocation in European Oral Health Policy.

Pressing oral health care challenges pose prioritization dilemmas for governments. This study aimed to identify key determinants of prioritization in oral health policy in Denmark, Germany, the Netherlands, and the United Kingdom, as part of a series of the DELIVER project. A literature review based on a search of PubMed and Google Scholar articles related to these countries from January 1, 2000, to October 17, 2023, and key informant interviews with policy makers were conducted to identify key trends in oral health policy choices and determinants of priority setting and resource allocation processes. A total of 249 articles were included, and 6 key informants were interviewed. The overarching focus identified was the accessibility of dental care, primarily characterized by incremental and localized programs for vulnerable groups. Supply-side arrangements consisted of adaptations to population needs, including financial incentives for providers and adjusted service delivery models such as task shifting. Several interventions of quality management were found, particularly in Germany. A funnel was produced to illustrate 3 stages driving oral health policy choices. These were political accountability to address population demand, stakeholder influence through negotiations and lobbying, and bureaucratic justification of policy innovations. While findings highlighted political attention on oral health care through public outcry, complex negotiations and limited data formed bottlenecks of prioritization. Prioritization in oral health policy seems to be dominated by fragmented investments in incremental services of delivery rather than synergized reforms such as granular package designs. While some contexts showed political traction for oral health policy, complex negotiations strained by interests of private professionals and challenges of limited evidence result in difficulties in constraining oral health care within public spending targets. This has placed oral health policy in a state of inertia, where insufficient public resources meet the force of content exerted by the private sector. This study can inform policy makers and researchers to understand the various stakeholder roles in maintaining the status quo of oral health policy and the processes creating the bottlenecks preventing progression in improving oral health care systems. This understanding could lead to novel approaches to oral health policy making and the appropriate data acquisition and analysis to aid oral health policy.

“You get the money after waiting for long and you get less than you anticipated”: Experiences of persons with disabilities in accessing the district special grant in Uganda

In 2010, Uganda scrapped an ambitious tax incentive provision in the Persons with Disabilities Act, 2006 that had allowed employers to claim up to 15% tax reduction in annual income provided that they hired at least 10 persons with disabilities at any job level. As though it were a trade-off, the 15% tax incentive was replaced with the special grant, a grant intended for persons with disabilities organized in small groups to generate income. The special grant started off as a pilot in 48 districts before it was rolled out nationally. Since 2019, the responsible ministry has been implementing two models of the special grant: the district special grant and the national special grant. This study focused on the district special grant, and primarily explored the experiences of persons with disabilities in accessing and utilizing the district special grant, and the difference the grant is making. The study adopted a qualitative research approach using interviews and focus group discussions to collect data from 10 beneficiary groups drawn from 6 districts. Focus group discussions were conducted with special grant beneficiary groups while district officials responsible for the special grant and disability union representatives were individually interviewed. Data were analyzed using template coding and thematic analysis. Study findings revealed limited access to the district grant, dismal grant amounts, significant deviations from implementation guidelines, operational dilemmas and overlooking disability related expenses like the costs for moving with a personal assistant. Nonetheless, participants commended the special grant for enabling them to build social networks, gain self-confidence and start small income generating activities. The small grant amount disbursed to big group size groups that lack business start-up skills did not support impactful business initiatives. The study revealed a strong evidence from individual grants as opposed to a group grants for starting income generating activities. The ministry of gender should consider remodeling the special grant into a social protection scheme that awards small grants to individual income generating activities.

Exploring barriers and facilitators to blood donation in secondary schools in Malawi.

Despite the Malawi Blood Transfusion Service (MBTS) increasing the amount of blood collected since its inception in 2004, Malawi remains with a 27% deficit in required blood supplies nationally. We sought to understand the facilitators and barriers to blood donation among secondary school students in Malawi. We utilised a qualitative exploratory design, with a sample of 135 participants purposefully selected from 16 secondary schools across Malawi. Data collection methods included in-depth interviews with 20 participants (inclusive of first-time and repeat donors, lapsed and non-donors), 20 key informant interviews (including community leaders, policy-level stakeholders and MBTS staff), and 16 focus group discussions involving 95 participants (community stakeholders and all donor categories). We used the consolidated framework for implementation research (CFIR) to assess barriers and facilitators of blood donation, focusing only on four CFIR domains: internal and external factors; the implementation process and individual characteristics influencing blood donation. Blood donation among students are facilitated by altruism, incentives including milestone awards, knowledge, motivation, transport, peer pressure and individual health status. Common barriers cited included: negative experiences with the blood donation process, fear, unsupported environment, poor incentives, privacy issues and the donation activities starting late than scheduled. While there have been efforts to motivate students to donate blood, significant barriers to blood donation still exist. Intensifying education and awareness campaigns may help dispel misconceptions and fears surrounding donation experiences and blood usage. Also, continuing with the provision of appropriate incentives including milestone awards may also encourage students.

Implementation of Regent Regulation Number 19 of 2023 Against Early Marriage Rates in Bojonegoro Regency (Case Study of Bojonegoro Religious Affairs Office)

Abstract Introduction to the Problem: The impact of early marriage on children is also seen in the risk of a large psychological condition because mentally almost all of them are not ready to assume great responsibility in fostering family relationships so that it can lead to divorce, even from a health perspective a woman who marries under the age of 20 is at risk of cervical cancer because she is a teenager. Bojonegoro Regency is one of the districts in the spotlight related to the high rate of early marriage in East Java, Bojonegoro Regency is included in the top 10 high marriage rates in East Java. Purpose/Study Objectives: This study aims to find out about how the implementation of marriage incentives at the Bojonegoro Regency Religious Affairs Office based on the Regent's Regulation and to find out how the impact analysis of Regent's Regulation Number 19 of 2023 on the level of early marriage in Bojonegoro Regency. Design/Methodology/Approach: The method used in this research is empirical juridical which is focused on examining phenomena that occur in the field and making it the main source of data, such as the results of interviews and also the results of field studies. Which uses a qualitative approach and field study data analysis. Findings: The results showed that the implementation of the provision of Marriage Capability Incentives is in accordance with Law Number 16 of 2019 concerning Marriage, and Regent Regulation Number 19 of 2023 concerning the provision of marriage capability incentives, but even so it is not enough to reduce the high rate of early marriage in Bojonegoro Regency. Paper Type: Research Article

The Influence of Incentives Providing to Turnover Intention of Sales Force in Property Company

Human resources are the driving force of a company that determines performance in achieving company goals. Each employee certainly has a different performance from one employee to another, for example within one month salesperson A can reach the target, while salesperson B does not reach the target. Companies can stimulate employee performance through the provision of incentives which are interpreted as a form of appreciation for achieving a target or exceeding it. Incentive programs need to be designed in an attractive way to generate, increase, and maintain work motivation, so that performance meets targets. If the incentive program is deemed unattractive, employees may feel unappreciated and bored with the work situation, resulting in a desire to leave the company (turnover intention). This research was conducted at a property company located in Jakarta, PT. X has a sales force of 35 people and all of them are used as research respondents. The purpose of this study was to analyze the effect of providing incentives on the level of turnover intention of PT. X with descriptive analysis techniques, normality test, linearity test, simple linear regression test, coefficient of determination test, correlation test, and t test. The results showed that the incentive variable had a significant negative effect on the turnover intention variable by 11.9%.

Predicting the intention to install solar photovoltaic panels in emerging market: The role of consumer innovativeness, knowledge, and support for government incentives

Promoting the installation of solar photovoltaic panels at the residential level in Vietnam may effectively mitigate the electricity overload on the national grid and support the country’s sustainable objectives. However, the installation rates of this system in urban areas in Vietnam remains low despite the favorable atmosphere and the provision of several incentives. Based on the Diffusion of Innovation and Theory of Planned Behavior, this study explores the role of consumer innovativeness, knowledge, and support for government incentives on the diffusion and social acceptance of solar photovoltaic panels. A questionnaire survey was conducted to collect data for analysis. With a sample of 339 citizens in Vietnam, the partial least squares structural equation modeling approach was employed to evaluate the results. The findings revealed that consumer innovativeness was linked to social norms and knowledge. Furthermore, it was discovered that the knowledge of consumers can significantly enhance the support for government incentives and the intention to install solar photovoltaic panels. Additionally, social norms significantly influenced attitudes, ultimately resulting in an increase in the intention to install. The findings of this study could aid the nation's policymakers and institutions in formulating strategies to grow the solar energy sector, therefore facilitating the achievement of sustainable energy goals.

Onrechtmatige Overheidsdaad for not Fulfilling Incentives for the Protection of Sustainable Food Agriculture Land

The regulation of sustainable food agricultural land, especially regarding incentives as an effort to prevent high conversion of functions, the government has the authority to provide incentives as a form of determination from government officials regarding restrictions on agricultural land owned by the community. In practice, the provision of incentives by the government is often not fulfilled, resulting in injustice for the community, even though the regulations explicitly regulate the provision of incentives. this article aims to, How is legal protection for the community regarding incentives for the protection of Sustainable Food Agriculture Land? what is the model of lawsuit against government officials if compensation is not fulfilled in the protection of Sustainable Food Agricultural Land? The type of research used is legal research with statute approach, conceptual approach. This research is prescriptive in nature which aims to provide arguments for the results of the research that has been conducted. The results of this study indicate that legal protection for farmers if their incentives are not fulfilled has not been concretely regulated in Law Number 41 of 2009 concerning the Protection of Sustainable Food Agricultural Land, besides that farmers in accessing justice experience difficulties due to the unregulated and also complicated arrangements regarding the provision of incentives. Also, when farmers experience losses from the non-fulfillment of incentives, they file a lawsuit for compensation, due to provisions that are not fulfilled by government officials as a result of the LP2B policy. Therefore, in law enforcement it is important to reconceptualize so that access to justice for people whose incentives are not fulfilled by the government can make claims against actions taken by the government. Keywords : Law Enforcement, Justice, Incentives

Game Evolution Research on the Choice of Training Strategies between Clinical Departments and Doctors under the Background of Hospital-Provided Training

Objective: This study aims to explore the dynamic game process of training participation strategies among hospitals, clinical departments, and newly recruited doctors, as well as the impact of hospital intervention on this process. By applying game evolution theory, a comprehensive model is constructed to analyze the decision-making logic of training participation and propose new training strategies to promote the professional growth of newly recruited doctors and improve hospital service quality. Methods: The stability of dynamic game equilibrium points was analyzed by constructing Jacobian matrices, considering nine different game scenarios with and without hospital intervention. An empirical study from a hospital was introduced to verify the theoretical model's predictions. Results: The study found that without hospital intervention, clinical departments and newly recruited doctors tend to choose not to participate in training. After hospital intervention, through the provision of resources and incentives, the participation and effectiveness of training significantly improved. Conclusion: The study reveals the crucial role of hospital intervention in promoting the participation of newly recruited doctors in training and proposes a training strategy that combines theory and practice. This strategy not only helps new doctors quickly adapt to the hospital environment but also improves the quality of medical services, providing talent support for the hospital's continuous development. It offers theory-based decision support for hospital managers and provides new ideas for the improvement of future medical education and practice.

Untying the Knot: How Child Support and Alimony Affect Couples’ Dynamic Decisions and Welfare

Abstract In many countries, divorce law mandates post-marital maintenance payments (child support and alimony) to insure the lower earner in married couples against financial losses upon divorce. This paper studies how maintenance payments affect couples’ intertemporal decisions and welfare. I develop a dynamic model of family labor supply, home production, savings, and divorce and estimate it using Danish register and survey data. The model captures the policy tradeoff between providing insurance to the lower earner and enabling couples to specialize efficiently, on the one hand, and maintaining labor supply incentives for divorcees, on the other hand. I use the estimated model to study various counterfactual policy scenarios. I find that alimony comes with more substantial labor supply disincentives compared to child support payments and is less efficient in providing consumption insurance. The welfare maximizing policy, within the status quo policy space, involves increasing child support and reducing alimony payments. My results show that Pareto improvements beyond this welfare maximizing policy are feasible, highlighting limitations of how child support and alimony policies are commonly implemented.

Financial Statement Audits and Data Breaches

Financial statement audits for public companies require auditors to test the internal controls over the client’s information systems that are material to the financial reporting process. Given the increasingly integrated nature of corporate data and control systems, a standard audit may have a positive effect on client firms’ other information systems, such as those that help prevent data breaches. In this paper, I provide evidence on whether and how auditors help prevent data breaches. Using plausibly exogenous improvements in auditing due to regulatory inspections and auditors’ cross-client learning, I find a decreased likelihood of data breaches among these auditors’ clients. Institutional insights gathered from interviews with accounting firm partners and industry professionals suggest two mechanisms for the role of auditors in preventing data breaches: the provision of relevant information and incentives for internal controls. Collectively, the findings provide evidence that improving accounting information systems can have a positive impact on nonaccounting systems. This paper was accepted by Ranjani Krishnan, accounting. Funding: I gratefully acknowledge financial support from Columbia Business School, the University of Chicago Booth School of Business, the Deloitte Foundation, and the Bradley Fellowship awarded by the Stigler Center for the Study of the Economy and the State. Supplemental Material: The data files are available at https://doi.org/10.1287/mnsc.2023.01357 .

Examining Stakeholders’ Prospects on the Implementation of Equity-Based Strategies in Public Secondary Schools in Tanzania

The desire to address equity issues in the education sector is a shared philosophy by a number of countries, including Tanzania. As a result, Tanzania as a country is striving to address the issue of equity in its education system through the implementation of various equity strategies. This paper therefore sought to examine stakeholders’ prospects on the implementation of equity-based strategies in public secondary schools in Tanzania. Precisely, the interest of the researchers was to explore what was being done in the selected public secondary schools to implement equity-based strategies. A mixed-methods research approach combining both qualitative and quantitative analysis approaches was employed. The study also used a multiple case study design, which allowed the selection of two case study areas i.e. Dodoma City representing the urban setting, and Kondoa district representing the rural setting. A total of One Hundred Forty-Four (144) participants from seven (7) public secondary schools were involved in the study. Data were collected through interviews and questionnaires. Quantitative data were analyzed through descriptive analysis and presented in numerical and graphical form while qualitative data were analyzed through inductive content analysis and presented in thematic form and narratives. Study findings revealed that the selected study schools were indeed implementing a number of activities towards the realization of equity and thus the prospects for implementing equity based strategies in these schools was found to be positive. For instance, activities such as the use of common and understandable language i.e., English and Kiswahili; ensuring that schools have qualified teaching staff, ensuring a supportive learning environment as well as strengthening and supporting school leadership were being implemented. Nevertheless, the study also noted that the implementation of some key factors critical for realization of equity in the schools such as incentive provision to teachers, use of appropriate technology and use of different learning styles was still weak and thus needed improvement.

Role of supplier engagement to reduce Scope 3 emissions in circular supply chains

AbstractPurchasing firms/buyers committed to driving environmental change in their supply chains must address emissions from all three scopes, particularly Scope 3 emissions. Hence, supplier engagement has emerged as a critical strategy for achieving net‐zero emissions. However, studies about how purchasing firms engage with suppliers and how such engagement mitigates Scope 3 emissions are relatively scant. This study fills this important gap in supply chain management literature. The study employs a multiple‐case study approach. Overall, 42 semi‐structured interviews with senior managers from four purchasing and four supplying firms are undertaken. The results unveil six of the best strategies that purchasing firms have deployed to effectively engage suppliers and bring them on track to reduce Scope 3 emissions. These include effective communication, building trust, providing support and guidance, using suppliers' data effectively, refining engagement programs through consistent feedback, and developing supplier incentive programs. The study offers both theoretical insights and practical implications. For instance, it suggests that effective engagement with suppliers will help suppliers mitigate Scope 3 emissions, and buyers can also overcome conflicting targets to reduce Scope 3 emission targets in procurement. The paper concludes with a discussion of limitations and suggestions for future research.

The Impact of Organizational Commitment, Incentive, and Risk Reporting through Social Media on Whistleblowing Intention

Purposes: This study explores the impact of organizational commitment, incentives, and risks associated with reporting through social media on whistleblowing intentions. Methods: A quantitative survey approach was adopted to collect data from accounting, finance, and tax employees in 40 profit-oriented companies. The garnered data were analyzed using multiple linear regression analysis through SPSS version 26. Findings: Research results indicate that organizational commitment has a positive and significant influence on whistleblowing intentions, while incentives have been observed to have no significant effect. The risk variable for reporting via social media does not show a negative influence that can reduce whistleblowing motivation. Whistleblowing intentions continue to occur because of the high loyalty of respondents, which overrides the provision of incentives and the risk of threats. This research contributes to organizations by providing guidance on creating whistleblowing policies that promote positive reporting to reveal fraud and collar crime. Novelty: The study focuses on the increasing number of fraud cases, particularly corruption, in Indonesia and the importance of whistleblowing on social media to expose organizational violations. Employee perceptions regarding combining financial and non-financial incentives, and whistleblowing risks in social media are rarely discussed so it is explained in this study.

Private provider practices and incentives for hypertension management in rural and peri-urban Telangana, India– a qualitative study

Hypertension poses a critical threat to health in India, being the predominant risk factor for mortality and disability. With over 70% of outpatient care being provided by the private sector, our study investigated the practices and incentives of private health providers in screening, diagnosing, treating, monitoring, and counseling hypertension patients in rural and peri-urban India. Conducted from April 2020 to February 2021, the qualitative study involved 46 participants, including various healthcare professionals and patients in three Telangana state districts. Analysis revealed a lack of recognition of hypertension’s gravity among private providers in these areas, leading to inconsistent screening practices and varied diagnostic thresholds, particularly among rural medical practitioners. Both formal and informal providers lacked standardized protocols and follow-up mechanisms, with limited technical knowledge about hypertension observed, especially among rural practitioners who were often the first point of contact. Drug effectiveness, and incentives from pharmaceutical sales representatives influenced prescribing practices. Diagnostic labs also offered financial incentives for patient referrals. Thus, aligning providers’ objectives with patient preferences and public health goals is crucial. To encourage evidence-based hypertension care, the government and NGOs could implement strategies such as tailored incentives, financial rewards, tax benefits, accreditation, and recognition for private healthcare providers. Professional bodies in the private sector should establish programs emphasizing quality assurance and certifications. Future research should focus on designing and testing new models for private sector hypertension service delivery, coupled with targeted interventions to enhance care in rural and peri-urban settings.

Transition and change: opportunities and challenges of CHW programme reform for community health systems and vertical disease programmes in Liberia

BackgroundGlobally, community health worker (CHW) programmes are critical to addressing health worker shortages and have been recognised as critical pillars within the drive towards universal health coverage (UHC). In 2016, the Liberian Ministry of Health launched the National Community Health Services Policy 2016–2021, which included significant CHW programme reform to address ongoing health workforce capacity gaps in the country. However, little consideration was given to the impact of such reforms on ongoing health interventions that rely heavily on the use of CHW cadres. Our study explores how CHW programme reform in Liberia influenced performance of CHWs involved in the delivery of Neglected Tropical Disease (NTD) programmes to elucidate how health systems reform can impact the delivery of routine health interventions and vice versa.MethodsWe used a qualitative case study approach conducted between March 2017 and August 2018. Our instrumental case study approach uses qualitative methods, including document review of five CHW and NTD program-related policy documents; 25 key informant interviews with facility, county, and national level decision-makers; and 42 life and job histories with CHWs in Liberia. Data were analysed using a thematic framework approach, guided by Kok et al. framework of CHW performance. Data were coded in QRS NVIVO 11 Pro.ResultsOur findings show that CHW programme reform provides opportunities and challenges for supporting enhanced CHW performance. In relation to health system hardware, we found that CHW programme reform provides better opportunities for: formal recognition of CHWs; strengthening capacity for effective healthcare delivery at the community level through improved and formalised training; a more formal supervision structure; and provision of monthly incentives of 70 US dollars. Efficiency gaps in routine intervention delivery can be mitigated through the strengthening of these hardware components. Conversely, supervision deficits in routine CHW functioning can be supported through health interventions. In relation to systems software, we emphasise the ongoing importance of community engagement in CHW selection that is responsive to gendered power hierarchies and accompanied by gendered transformative approaches to improving literacy.ConclusionsThis study shows how CHW programme reform provides opportunities and challenges for health system strengthening that can both positively and negatively impact the functioning of routine health interventions. By working together, CHW programmes and routine health interventions have the opportunity to leverage mutually beneficial support for CHWs, which can enhance overall systems functioning by enhancing CHW performance.

Mediating Disputes in the Barangays: The Work World of Lupon Chiefs

Conflicts are resolved when destructive behavior is reduced, and hostile attitudes are reduced. Accordingly, dispute management can be directed towards dispute resolution. Disputes among communities are necessarily part of human conditions. The court's role was to settle disputes concerning the two opposing parties' rights and interests, suitability, and judgment. However, in most countries worldwide, the court system has become overpopulated in the twentieth century, especially in civil litigation or civil law issues. This correctional system occurs within a setting known as the barangay justice system. It reflects a formal recognition of historical dispute resolution and socialization practices. In the Philippines, minor disputes and criminal offenses are required to be "amicably settled" by the barangay leader or captain without the presence of lawyers (Metillo et al., 2022). This study explored the experiences of the Chiefs of Lupong Tagapamayapa in barangay justice administration in the coastal areas of Northern Iloilo, Philippines, through a qualitative research method. The informants of this study were the selected ten (10) chiefs of the Lupong Tagapamayapa. All participants were subjected to an individual in-depth interview. The findings of this study are described in emergent themes. Six (6) emergent themes described the positive and negative experiences of the participants in barangay justice administration. For the positive experiences, three (3) emergent themes were developed, namely Personal Satisfaction from Resolving Conflicts, Influence on Community Peace, and Resolution and Avoidance of Legal Proceedings. For the negative experiences, three (3) emergent themes were also developed, to wit: Frustration with Unresolved Conflicts, Legal Impediments and Personal Limitations, and Non-compliance and Lack of Cooperation. Meanwhile, three (3) emergent themes were formulated to explain how the participants address the challenges encountered by the informants in the administration of the barangay justice, namely: Further Assessment and Understanding of Issues, Seeking Legal Guidance with the Higher Authorities, and Psychological Strategies and Personal Involvement. Finally, three (3) emergent themes were created to express the aspirations of the participants to enhance the quality of services they provided in the barangay justice system, to wit: Continuous Learning and Personal Development, Embodying Integrity and Leading by Example, and Provision of Compensation and Incentives. Based on the emergent themes identified, it is recommended that the Katarungang Pambarangay system be rendered more effective, equitable, and efficient by implementing the requisite training and development programs for its chiefs and members.

Financial hedging incentive contracts in global supply chains: A distributionally robust approach

AbstractThis paper developed a global supply chain with a supplier and a retailer in different countries. When exchange rate and demand risks are concentrated in retailer, a distributionally robust approach is used to formulate an optimized robust ordering strategy. Furthermore, the effect of financial hedging incentive contracts on the robust decisions and the profits of the global supply chain is explored. Our findings show that the correlation between exchange rate and demand does not affect the robust decisions of retailer. The effectiveness of financial hedging incentive contracts depends on the trade‐off between transaction costs of financial hedging and the degree of supplier incentives and the growth rate of order quantity.

HEMATOPOIETIC CELL TRANSPLANTATION (HCT) FOR ALL: A report from the 2024 Congress of the Brazilian Bone Marrow Transplantation and Cellular Therapy Society (SBTMO)

This article analyzes current data, and the main challenges faced in Hematopoietic cell Transplantation (HCT) in Brazil, as presented at the SBTMO 2024 meeting, with the aim of guiding future actions. Topics discussed included the waiting list for HCT transplants, access to beds for adults and pediatric patients, and the need for a more efficient distribution of resources across the country. Among the identified needs were the creation of a program to expand access to transplants through the Brazilian Unified Health System (SUS), the importance of health registries for data-driven decisions, and the development of the "Mais Saúde Amazônia" project to expand transplant centers in the Amazon region. Additionally, the provision of financial incentives for transplant centers, the implementation of mentorship programs to increase access to HCT, and the formation of a cooperative network between SBTMO (Brazilian Society of Bone Marrow Transplantation and Cellular Therapy), ABHH (Brazilian Association of Hematology, Hemotherapy, and Cellular Therapy), ANVISA (Brazilian Health Regulatory Agency), ABRALE (Brazilian Association of Lymphoma and Leukemia), and INCA (Brazilian National Cancer Institute) to improve the integration of HCT services were discussed

Industry perceptions of mass engineered timber (MET) construction: a comparison of South-East Asia with other regions

ABSTRACT Mass Engineered Timber (MET) has emerged as an innovative construction material used in the creation of low-carbon buildings. However, more built examples are found in Europe and North America, with far fewer in Asia, despite its generally higher levels of construction. This research explores these trends by measuring building industry practitioners’ perceptions – their awareness, attitudes and perceived obstacles – across three regions experiencing different levels of MET adoption: Europe and North America (early adopters), Australia and New Zealand (early developing) and South-East Asia (under developed). The research develops a novel framework to understand industry perceptions of MET composed of ‘Enabling Parameters’ and ‘Decision-making Parameters’. This is used to develop a survey which was completed by 186 participants from the three regions. Results show that participants’ perceptions, knowledge and experience of MET are consistently lower in South-East Asia, than the other regions – a finding previously not identified in existing research. Protection against fire and water damage, ease of repair and maintenance, and perceived unsuitability of MET for high-rise building types are the primary concerns of practitioners in South-East Asia. This paper calls for technological advancements for taller MET and hybrid buildings, a review of building codes, provision of incentives, and education among practitioners to improve the perception and adoption of MET in South-East Asia.

Effectiveness of tax incentives in optimizing corporate income tax revenue: Case study public listed company tax office

Tax revenue is a key component of the Indonesian State Budget (APBN) and plays a strategic role in national development. This study aims to analyze the impact of the implementation of the income tax rate reduction policy and tax incentives based on Law Number 7 of 2021 on Harmonization of Tax Regulations (UU HPP) on corporate income tax revenue at Public Listed Company Tax Office. The research methodology used is qualitative descriptive, with primary data obtained through interviews with tax officials and tax consultants, and secondary data from tax revenue documentation and related literature. The findings show that the reduction in corporate income tax rates and the provision of tax incentives for publicly listed companies significantly impact the optimization of tax revenue at the Public Listed Company Tax Office. The largest contribution to corporate income tax revenue comes from companies listed on the Indonesia Stock Exchange (IDX), with a dominant contribution from companies conducting Initial Public Offerings (IPOs). The study also identifies several factors affecting the optimization of corporate income tax revenue, including tax awareness and corporate tax morale. These findings provide important insights into how tax policies can be optimized to improve taxpayer compliance and tax revenue, as well as their contribution to national economic growth.