scholarly journals Highway Project Value of Money Assessment under PPP Mode and Its Application

2018 ◽  
Vol 2018 ◽  
pp. 1-11
Author(s):  
Xiaowei Hu ◽  
Juan Han
Keyword(s):  
Discount Rate ◽  
Government Expenditure ◽  
Value Added ◽  
Highway Projects ◽  
Social Instability ◽  
Business Tax ◽  
The Government ◽  
Value Of Money ◽  
Highway Project

The application of Public-Private Partnership (PPP) mode in transportation infrastructure construction has achieved more progress worldwide; now this mode has been adopted in highway projects of China from 2015. In the application of PPP mode, there are three main facts in China, which include whether the government is responsible for land acquisition and resettlement (LAR), the discount rate changes, and the replacement of business tax by value-added tax (VAT) in 2016. So this paper discusses Value for Money (VFM) quantitative assessment of highway projects under PPP mode in China, which considers currently three actual issues in China. A case study of Heda freeway in China has shown that (1) the government’s responsibility for LAR compensation may attract social capital investor and reduce the risk of social instability, (2) a reasonable range of a low discount rate can greatly reduce government expenditure, and (3) the replacement of business tax by VAT will increase the highway project company’s burden. The research results will be helpful for value of money assessment of highway projects under PPP mode in China and may offer the reference for other countries’ highway projects under PPP mode.

scholarly journals Analysis on the Influence of "Replacement of Business Tax by Value-added Tax" on the Cost of Highway Projects

2021 ◽  
Vol 5 (2) ◽  
Author(s):  
Hanzhi Kou
Keyword(s):  
Positive Impact ◽  
Intrinsic Value ◽  
Value Added ◽  
Negative Effects ◽  
Project Cost ◽  
Highway Projects ◽  
Business Tax ◽  
The Cost ◽  
Vat Reform ◽  
Highway Project

The "Replacement of Business Tax by VAT reform" (hereby refer to as "VAT reform" for short) is a newly promulgated and implemented tax policy, and its impact on various industries in China is very different, and the highway project industry is no exception. The implementation of the "VAT reform" will not only have a positive impact on the cost of highway projects, but will also have some negative impacts. For this reason, highway project construction corporates must actively respond. The author explores and analyzes the positive and negative effects of the "VAT reform" on the cost of highway projects, and proposes a reform strategy for highway project cost work under the background of the "VAT reform", in hope of helping with bringing out the intrinsic value of highway project cost management work.

scholarly journals Effect of Corporate Tax on Government Expenditure in Nigeria

2021 ◽  
Vol 1 (5) ◽  
pp. 157-171
Author(s):  
Patrick Ologbenla
Keyword(s):  
Income Tax ◽  
Consumer Price Index ◽  
Government Expenditure ◽  
Value Added ◽  
Corporate Income Tax ◽  
Value Added Tax ◽  
Independent Variable ◽  
The Government ◽  
The Impact ◽  
Bound Test

The study investigated the impact of corporate income tax on the government expenditure in Nigeria. Data on corporate income tax, value added tax, interest rate, gross domestic product, petroleum profit tax and consumer price index were collected and used as independent variable in the study while data on public expenditure were collected and used as independent variable in the estimated model. The ARDL bound test was applied and the result showed that corporate income tax have long run relationship that is significant with government expenditure. Other forms of tax such as value added tax and petroleum profit tax also have significant impact on government expenditure. The study concluded that corporate income tax should be sustained in order to ensure that government continue to fulfill her obligation of provision of social amenities that will promote the economic growth of the country.

Amalan Pengurusan Perniagaan Usahawan Tani IKS Bumiputera: Satu Kajian Kes Di Negeri Terengganu

2011 ◽  
Author(s):  
Ramlee Mustapha ◽  
Nurulhuda Che Abdullah
Keyword(s):  
Value Added ◽  
Marketing Strategies ◽  
Site Visit ◽  
Business Practices ◽  
Qualitative Approaches ◽  
Job Opportunities ◽  
Pertinent Data ◽  
The Government ◽  
Value Add

Sektor pertanian di negara kita sedang mengalami transformasi ke arah yang lebih dinamik dan kompetitif. Sektor ini amat penting, bukan sahaja kerana ianya dapat membantu menjana pertumbuhan ekonomi negara malahan memberi peluang pekerjaan kepada rakyat. Pembangunan Industri Kecil dan Sederhana (IKS) berasaskan pertanian telah diberi penekanan di dalam Dasar Pertanian Negara memandangkan potensinya di dalam mewujudkan peluang–peluang pekerjaan dan menambah nilai (value–added) hasil pengeluaran pertanian. Walaupun dasar dan inisiatif kerajaan untuk menjadikan Malaysia pusat pengeluaran makanan di peringkat global pada 2010 namun pencapaian usahawan tani terutama kaum Bumiputera masih pada tahap yang rendah. Kajian kes ini menggunakan pendekatan kuantitatif dan kualitatif. Untuk mengumpul data – satu set soal selidik, protokol temubual dan senarai pemerhatian telah dibina berdasarkan objektif kajian dan tinjauan literatur. Seramai 10 orang usahawan tani (5 lelaki dan 5 wanita) di negeri Terengganu telah dipilih berdasarkan kriteria kejayaan ushawan dalam memajukan perniagaan mereka. Dapatan kajian menunjukkan amalan pengurusan perniagaan dari persepsi usahawan tani Bumiputera yang dikaji berada pada tahap yang tinggi (min=4.43, sp=0.55). Walaupun begitu, hasil temubual mendapati usahawan tani yang dikaji mengakui bahawa amalan pengurusan pemasaran mereka masih di tahap yang lemah manakala hasil pemerhatian pula menunjukkan amalan pengurusan kewangan responden masih di tahap tidak memuaskan. Kata kunci: Sektor pertanian; industri kecil dan sederhana; usahawan tani; Bumiputera; Malaysia Agriculture in this country is experiencing significant transformation towards a more dynamic and competitive sector. This sector is critical in the sense that it is not only contributing to economic growth but also to creating job opportunities. The development of agro–based small and medium industries (SMI) is emphasised the nation’s Agriculture Policy because it is expected to value add the agro–products. Even tough the move by the government to make Malaysia a global hub for food production and chain by 2010, the achievement of SMI Bumiputera agropreneurs is still at low level. This case study utilised quantitative and qualitative approaches. Based on the research objectives and literature review, a set of questionnaires, interview protocol and site visit checklist was developed in order to collect pertinent data for this study. A sample of 10 agropreneurs (5 males and 5 females) in the state of Terengganu was selected based on their success profile in the business. The study found that the respondents strongly agreed (m=4.43, sd=0.55) that their business practices were in order. However, the result of the interview reveals that the participants acknowledged that their marketing strategies were weak. Further, the results of the site visit and document analysis show that, in general, the participants’ management of finances and account were poor. Key words: Agriculture; small and medium industries (SMI); agropreneurs, Bumiputera; Malaysia

scholarly journals Implementasi e-FAKTUR 2.2 dan PMK 62/PMK03/2015 atas Pupuk Bersubsidi Perspektif Distributor

2021 ◽  
Vol 31 (1) ◽  
pp. 63
Author(s):  
Endang Sri Midiawati ◽  
Titiek Herwanti ◽  
Lalu Hamdani Husnan
Keyword(s):  
Value Added ◽  
Legal Basis ◽  
Value Added Tax ◽  
Processing Data ◽  
The Government

E-fakur 2.2 is a manifestation of  Undang-undang No. 42 of 2009 concerning Value Added Tax (VAT) which does not accommodate VAT subsidies for commodity Fertilizer packages which have an impact on SAS VAT for distributors. This study aims to see how the implementation of subsidized fertilizer commodity e-invoices with the government-borne method (PPN DTP). General problems regarding the legal basis which technically only explain down to the producer level. The results of observations in a case study by processing data from 2016 onwards show problems in their implementation, both from administration, validation sistems and developing information on supervision and cross-information, especially on the management of SAS PPN through e-faktur2.2 from the distrbutor perspective. Keywords : E-Faktur; VAT Subsidized; Subsidized Fertilzer. 

scholarly journals A Conceptual Study on Performance of Small-Scale Industries in India

2021 ◽  
pp. 342-353
Author(s):  
Shashank B. S. ◽  
Sureshramana Mayya
Keyword(s):  
Significant Contribution ◽  
Small And Medium Enterprises ◽  
Value Added ◽  
Small Scale ◽  
The Government ◽  
Using Data ◽  
Conceptual Study ◽  
Medium Enterprises ◽  
Small Scale Industries

Purpose: Small-Scale Industries (SSI) are critical to economic development, particularly in developing countries. SSI provide nearly forty percent of the gross industrial value added to the Indian economy. It is interesting to know the performance and status of small-scale industries by using data from the Ministry of Micro, Small, and Medium Enterprises (MSME) and analysing the SSI's strengths, weaknesses, threats, and opportunities. Objective: This research aims to analyse the scheme introduced by the Government to improve the SSI output. Methodology: For the study, we considered various articles, websites and tabular presentations. Result: According to the study, government schemes and policies contribute to promoting SSI growth in India. SSI provides a more significant contribution to the country's export, and it creates more employment opportunities for youth. Originality/value: The study determined the efficiency of small-scale industries in terms of unit establishment, production, job creation and export and also learned about some special government facilities provided through various schemes and programmes to address issues or problems and promote SSI's growth and development. Paper type: Research Case Study.

THE IMPLEMENTATION OF MYORGANIC: A CASE STUDY OF KOPERASI ABSB

2018 ◽  
Vol 13 (Number 2) ◽  
pp. 78-87
Author(s):  
Sabariyah Hoyaeli ◽  
Zakirah Othman ◽  
Iswandi Anas ◽  
Shafini M. Shafie
Keyword(s):  
Qualitative Method ◽  
Daily Routine ◽  
Staple Food ◽  
Farming Practices ◽  
Organic Farms ◽  
External Audit ◽  
Agriculture Industry ◽  
The Government ◽  
Organic Standards

Rice is a staple food and daily routine for Malaysians. Currently, the increasing population in Malaysia has led to the need to increase rice production with more quality. Therefore,the government established a scheme with national organic standards, MS 1259: 2015 which is myOrganic certification to recognize organic farms. Koperasi ABSB is the first rice farm that obtained this certification. Thus, the aims of this study are to explore the implementation of myOrganic in Koperasi ABSB and the barriers faced by this cooperative to implementing myOrganic certification. Qualitative method is used in this case study through interviews and observation. The finding showed that the implementation of myOrganic is as follows, by register myGAP, register myOrganic, Department of Agricultural Malaysia (DOA) will send a supervisor, prepare nine files or records, perform internal and external audit, and renew myOrganic. This study is expected to increase awareness of organic farming practices and promote the implementation of myOrganic in agriculture industry especially for the new farmer who wants to register and obtain myOrganic certification.

Biorefinery implementation for recovery debottlenecking at existing pulp mills- Part II: Techno-economic evaluation

TAPPI Journal ◽  
2012 ◽  
Vol 11 (8) ◽  
pp. 17-24 ◽  
Author(s):  
HAKIM GHEZZAZ ◽  
LUC PELLETIER ◽  
PAUL R. STUART
Keyword(s):  
Cost Estimation ◽  
Process Model ◽  
Black Liquor ◽  
Pulp Mill ◽  
Value Added ◽  
Economic Assessment ◽  
Extraction Process ◽  
Estimation Methods ◽  
Precipitation Process

The evaluation and process risk assessment of (a) lignin precipitation from black liquor, and (b) the near-neutral hemicellulose pre-extraction for recovery boiler debottlenecking in an existing pulp mill is presented in Part I of this paper, which was published in the July 2012 issue of TAPPI Journal. In Part II, the economic assessment of the two biorefinery process options is presented and interpreted. A mill process model was developed using WinGEMS software and used for calculating the mass and energy balances. Investment costs, operating costs, and profitability of the two biorefinery options have been calculated using standard cost estimation methods. The results show that the two biorefinery options are profitable for the case study mill and effective at process debottlenecking. The after-tax internal rate of return (IRR) of the lignin precipitation process option was estimated to be 95%, while that of the hemicellulose pre-extraction process option was 28%. Sensitivity analysis showed that the after tax-IRR of the lignin precipitation process remains higher than that of the hemicellulose pre-extraction process option, for all changes in the selected sensitivity parameters. If we consider the after-tax IRR, as well as capital cost, as selection criteria, the results show that for the case study mill, the lignin precipitation process is more promising than the near-neutral hemicellulose pre-extraction process. However, the comparison between the two biorefinery options should include long-term evaluation criteria. The potential of high value-added products that could be produced from lignin in the case of the lignin precipitation process, or from ethanol and acetic acid in the case of the hemicellulose pre-extraction process, should also be considered in the selection of the most promising process option.

Implementation of Regulation of The Minister of Kominfo Number 20 2016 in Disdukcapil Sleman, Temanggung, and Gianyar District

2020 ◽  
Vol 24 (1) ◽  
Author(s):  
Nfn Darmanto ◽  
Nur Zaini
Keyword(s):  
Personal Data ◽  
Electronic Systems ◽  
Case Study Method ◽  
Literature Study ◽  
Civil Registration ◽  
Edwards Model ◽  
District Government ◽  
The Government ◽  
Study Techniques

AbstrakPenelitian ini dilatarbelakangi oleh menguatnya wacana mengenai pentingnya perlindungan data pribadi  dan terbitnya Peraturan Menteri Komunikasi dan Informatika Nomor 20 Tahun 2016 tentang Perlindungan Data Pribadi dalam Sistem Elektronik. Adapun tujuan penelitian adalah untuk mengetahui kinerja implementasi Peraturan Menteri tersebut di lingkungan Pemerintah Kabupaten. Penelitian  dilakukan di Dinas Kependudukan dan Pencatatan Sipil pada Pemerintah Kabupaten Gianyar, Temanggung, dan Sleman dengan menggunakan metode studi kasus, sedangkan pengum­pu­lan data menggunakan teknik studi pustaka, wawancara, dan observasi. Pembahasan dilakukan dengan menggunakan konsep implemen­tasi model Edwards yang melihat implementasi berdasarkan variabel komunikasi, sumber-sumber, kecenderungan-kecenderu­ngan, dan struk­tur birokrasi. Hasil penelitian menunjuk­kan bahwa penyelenggaraan administrasi kependudukan yang di dalamnya termasuk perlindungan data pribadi oleh Dinas Kependudukan dan Pencatatan Sipil merujuk pada Peraturan Menteri Dalam Negeri Nomor 61 Tahun 2015, sedangkan Peraturan Menteri Komunikasi dan Informatika Nomor 20 tahun 2016 sama sekali belum mereka ketahui. AbstractThis research is motivated by the strengthening of discourse regarding the importance of protecting personal data and the issuance of Minister of Communication and Information Regulation No. 20 of 2016 concerning Protection of Personal Data in Electronic Systems. The research objective is to determine the performance of the implementation of the Ministerial Regulation within the District Government. The study was conducted at the Department of Population and Civil Registration at the Government of the Regency of Gianyar, Temanggung, and Sleman by using a case study method, while data collection using literature study techniques, interviews, and observations. The discussion was carried out using the concept of implementation of Edwards model that looked at implementation based on communication variables, sources, trends, and bureaucratic structure. The results showed that the administration of population administration which included the protection of personal data by the Population and Civil Registry Office referred to the Minister of Home Affairs Regulation No. 61 of 2015, while the Minister of Communication and Information Regulation No. 20 of 2016 was completely unknown to them.   

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