scholarly journals Compatibility in tax reporting

2017 ◽  
Vol 25 (2) ◽  
pp. 92-102
Author(s):  
Vilen Lipatov
Keyword(s):  
Nash Equilibrium ◽  
Design Method ◽  
Heterogeneous Firms ◽  
Developed Countries ◽  
Compliance Monitoring ◽  
Tax Reporting ◽  
High Level ◽  
Classical Game ◽  
Method Approach ◽  
Classical Game Theory

Purpose – to describe a compliance-monitoring equilibrium in presence of compatibility costs in a setting when managers and other parties have different attitude towards compliance. Design/Method/Approach. Classical game theory – Nash equilibrium. Findings. If compatibility costs are small, there exist a unique stable Nash equilibrium of the game between the tax authority and a population of heterogeneous firms. In this equilibrium, the relation between compatibility costs and compliance is non-monotonic and depends on the curvature of auditing function. However, compatibility costs reduce non-compliance in low cheating regimes and may enhance it when many firms are cheating. Limitations. The model is at high level of abstraction and neglects many important detail that characterize each field where it could be potentially applied. Theoretical implications. The results provide one rationale for developing countries to be cautious with employing refined auditing schemes and for developed countries to promote complicated accounting procedures. Originality/value. Compatibility costs are not previously considered in economic analysis of compliance.   Paper type – conceptual.

scholarly journals Quantal Response Equilibrium

2016 ◽  
Author(s):  
Jacob K. Goeree ◽  
Charles A. Holt ◽  
Thomas R. Palfrey
Keyword(s):  
Game Theory ◽  
Nash Equilibrium ◽  
Rational Expectations ◽  
Stochastic Theory ◽  
Quantal Response ◽  
Quantal Response Equilibrium ◽  
Wide Audience ◽  
Science Management ◽  
Classical Game ◽  
Classical Game Theory

This book presents a stochastic theory of games that unites probabilistic choice models developed in psychology and statistics with the Nash equilibrium approach of classical game theory. Nash equilibrium assumes precise and perfect decision making in games, but human behavior is inherently stochastic and people realize that the behavior of others is not perfectly predictable. In contrast, quantal response equilibrium models choice behavior as probabilistic and extends classical game theory into a more realistic and useful framework with broad applications for economics, political science, management, and other social sciences. This book spans the range from basic theoretical foundations to examples of how the principles yield useful predictions and insights in strategic settings, including voting, bargaining, auctions, public goods provision, and more. The approach provides a natural framework for estimating the effects of behavioral factors like altruism, reciprocity, risk aversion, judgment fallacies, and impatience. New theoretical results push the frontiers of models that include heterogeneity, learning, and well-specified behavioral modifications of rational choice and rational expectations. The empirical relevance of the theory is enhanced by discussion of data from controlled laboratory experiments, along with a detailed users' guide for estimation techniques. The book makes pioneering game-theoretic methods and interdisciplinary applications available to a wide audience.

scholarly journals Nutrition and cancer – global and African perspectives: a focused update

2015 ◽  
Vol 74 (4) ◽  
pp. 437-440 ◽  
Author(s):  
Martin J Wiseman
Keyword(s):  
Physical Inactivity ◽  
Preventive Measures ◽  
Great Majority ◽  
Developed Countries ◽  
Excess Body Weight ◽  
Lower Income ◽  
The World ◽  
Nutritional Transition ◽  
High Level ◽  
Lower Income Countries

The burden of cancer worldwide is predicted to almost double by 2030 to nearly 23 million cases annually. The great majority of this increase is expected to occur in less economically developed countries, where access to expensive medical, surgical and radiotherapeutic interventions is likely to be limited to a small proportion of the population. This emphasises the need for preventive measures, as outlined in the declaration from the United Nations 2011 High Level Meeting on Non-communicable Diseases. The rise in incidence is proposed to follow from increasing numbers of people reaching middle and older ages, together with increasing urbanisation of the population with a nutritional transition from traditional diets to a more globalised ‘Western’ pattern, with a decrease in physical activity. This is also expected to effect a change in the pattern of cancers from a predominantly smoking and infection dominated one, to a smoking and obesity dominated one. The World Cancer Research Fund estimates that about a quarter to a third of the commonest cancers are attributable to excess body weight, physical inactivity and poor diet, making this the most common cause of cancers after smoking. These cancers are potentially preventable, but knowledge of the causes of cancer has not led to effective policies to prevent the export of a ‘Western’ pattern of cancers in lower income countries such as many in Africa.

Board demographic diversity, firm performance and strategic change

2014 ◽  
Vol 37 (12) ◽  
pp. 1110-1136 ◽  
Author(s):  
Daniel Kipkirong Tarus ◽  
Federico Aime
Keyword(s):  
Firm Performance ◽  
Fixed Effects ◽  
Strategic Change ◽  
Secondary Data ◽  
Developed Countries ◽  
Outcome Variable ◽  
Demographic Diversity ◽  
Content Type ◽  
Fixed Effects Regression ◽  
High Level

Purpose – The purpose of this study is to examine the effect of boards’ demographic diversity on firms’ strategic change and the interaction effect of firm performance. Design/methodology/approach – This paper used secondary data derived from publicly listed firms in Kenya during 2002-2010 and analyzed the data using fixed effects regression model to test the effect of board demographic and strategic change, while moderated regression analysis was used to test the moderating effect of firm performance. Findings – The results partially supported board demographic diversity–strategic change hypothesis. In particular, results indicate that age diversity produces less strategic change, while functional diversity is associated with greater levels of strategic change. The moderated regression results do not support our general logic that high firm performance enhances board demographic diversity–strategic change relationship. In effect, the results reveal that at high level of firm performance, board demographic diversity produces less strategic change. Originality/value – Despite few studies that have examined board demographic diversity and firm performance, this paper introduces strategic change as an outcome variable. This paper also explores the moderating role of firm performance in board demographic diversity–strategic change relationship, and finally, the study uses Kenyan dataset which in itself is unique because most governance and strategy research uses data from developed countries.

Criteria for the Evaluation of Social Policy Effectiveness of States

2014 ◽  
pp. 87-97
Author(s):  
V. Sautkina
Keyword(s):  
Developed Countries ◽  
Legal Aspects ◽  
Educational Services ◽  
State Control ◽  
National Education ◽  
Current State ◽  
The Usa ◽  
The Government ◽  
High Level ◽  
The Cost

The following article is devoted to the study of current state of national education and healthcare systems. The cost of services in these areas constantly increases, there for even developed countries are forced to make significant efforts in order to maintain earlier achieved results. Due to this reason countries entered into the period of constant reforms with the purpose of maintaining that high level of health and educational services for all segments of population with a constant reduction of its volume of financing. The legal aspects of these changes are requiring manifestation of the will of politicians in order to overcome the opposition of parties which are defending their interests. As an example, the main opponents of the healthcare reforms proposed by Barak Obama in the USA are Republicans who are concerned about a significant increase of a state control over the entire national insurance system. The author comes to the conclusion that only joint actions of the government and every segment of population might actually improve the quality of medical and educational services.

Clarifying Institutional and Organizational Conditions Promoting Principals' Quality Leadership and Reform Design for Japan

Impact ◽  
2021 ◽  
Vol 2021 (7) ◽  
pp. 15-17
Author(s):  
Hirofumi Hamada
Keyword(s):  
Education Reform ◽  
Developed Countries ◽  
Vital Role ◽  
Quality Of Education ◽  
Organizational Conditions ◽  
Problem Situations ◽  
Distributed Approach ◽  
Area Of Interest ◽  
High Level

Education reform helps ensure that the education in a given country is of the highest possible quality and is a key area of focus for many developed countries. Japan's education system rates highly and the evolution of education reform is key to ensuring this high level is sustained. School principals play a key role in delivering high-quality education and, indeed, a school principal's leadership correlates with the quality of education available. This is an area of interest for Professor Hirofumi Hamada, School Management Laboratory in the Faculty of Human Sciences, University of Tsukuba, Japan, who is currently exploring the institutional and organisational conditions that affect the leadership of principals. The goal of this research is to help shape education reform in Japan. Hamada believes it is necessary to create an environment of independent and collaborative learning and to value the individuality of children. In addition, problem situations among children are diverse and complex and how schools respond influences the quality of education. Given that the principal is in charge of how a school is run, they play a vital role in assuring the quality of education. Key to Hamada's work is the idea that principals can share their knowledge and leadership with teachers and this creates an environment of shared leadership. He believes that empowering teachers and encouraging them to take on leadership duties is essential. He is working to inform educators that schools require the leadership of principals and for principals to promote a distributed approach to leadership.

POVERTY REDUCTION, UNEMPLOYMENT AND RURAL DEVELOPMENT; AFTERMATH OF COVID-19 PANDEMIC IN NIGERIA

2021 ◽  
Vol 9 (1) ◽  
pp. 36-49
Author(s):  
Oderinu Hassana ◽  
◽  
Kadir Mumini ◽  
Tijani Adebayo ◽  
Keyword(s):  
Economic Development ◽  
Rural Development ◽  
Rural Areas ◽  
Poverty Reduction ◽  
Design Method ◽  
Gear Up ◽  
Global Pandemic ◽  
High Level ◽  
Almost All ◽  
Self Administered Questionnaire

Nigeria has one of the countries whose experience of poverty and unemployment is on the high side makes this study to look into the effect of the economic lockdown during the global pandemic in the country, with the aim of making effort on how this effect can be translated into economic development. Survey research design method was adopted with self-administered questionnaire used to collect data. Findings revealed that in Nigeria COVID -19 outbreak effects was felt in almost all sectors and the aftermath greatly affected the country’s GDP and this adversely affect rural development in the country, which translated to a worrisome rate of poverty and unemployment. Hence, both individual and government have now seen that campaigning for economic diversification is not sufficient for economic development but rather a prompt swing into action by all is needed for sustainable development of rural areas to respond to the worrisome rate of unemployment and in turn high level of poverty caused by the COVID-19 lockdown in the country. It was recommended that government at all level as well as individuals and stakeholders should put in place actions that would gear up rural development and set policies at their various helms of affairs that would encourage economic participation of all citizens in all sector of the economy.

FACTORS OF THE FESTIVAL TOURISM DEVELOPMENT IN THE SECOND HALF OF 20TH CENTURY

2017 ◽  
Author(s):  
Anna Hrytsyshyn ◽  
Keyword(s):  
20Th Century ◽  
Information Technologies ◽  
Socioeconomic Development ◽  
Ecological Factors ◽  
Developed Countries ◽  
Social Needs ◽  
Transport Infrastructure ◽  
Political Factors ◽  
High Level ◽  
Communist Countries

The article deals with the development of festival tourism in the second half of the 20th century. Festival tourism is referred to the special types of tourism and should satisfy specific needs of people during the trip. The motivational basis of the festival tourism is the desire of people to visit new places, regions and events in the world, including festivals. The article analyzes the main factors of the development of festival tourism in the second half of the 20th century after the end of the Second World War. Six main groups of factors are determined, in particular: civilization, sociological and psychological factors; economic factors; political factors; technological factors; ecological factors and tourism as a factor in festival development. It was established that the progress of civilization and higher incomes made it possible to satisfy the basic social needs in the highly developed countries, as well as to concentrate on high-level needs, including those connected with culture and entertainment, thus, also with festivals. The collapse of the USSR and the democratization of the post-communist countries in Europe caused the appearance of a new cultural and entertainment activity. Moreover, the authorities began to take more and more responsibility for the socioeconomic development of cities and regions, including the cultural aspect, which in turn resulted in promotion of local festivals. The development of transport infrastructure and modern information technologies has also positively contributed to the development of festival tourism. The ecological approach to life and to civilization in general is considered to be an important factor in the development of festival tourism in recent years.

Classical Game Theory

2019 ◽  
pp. 1-9
Author(s):  
Ramón Alonso-Sanz
Keyword(s):  
Game Theory ◽  
Classical Game ◽  
Classical Game Theory

scholarly journals Gender and feminist considerations in Artificial Intelligence from a developing-world perspective, with India as a case study

2021 ◽  
Author(s):  
SANGHAMITRA CHOUDHURY ◽  
Shailendra Kumar
Keyword(s):  
Artificial Intelligence ◽  
Developing Countries ◽  
Developing World ◽  
Developed Countries ◽  
High Level ◽  
The Impact ◽  
The Relationship ◽  
Precarious Situation ◽  
And Robotics

<p>The relationship between women, technology manifestation, and likely prospects in the developing world is discussed in this manuscript. Using India as a case study, the paper goes on to discuss how ontology and epistemology views utilised in AI (Artificial Intelligence) and robotics will affect women's prospects in developing countries. Women in developing countries, notably in South Asia, are perceived as doing domestic work and are underrepresented in high-level professions. They are disproportionately underemployed and face prejudice in the workplace. The purpose of this study is to determine if the introduction of AI would exacerbate the already precarious situation of women in the developing world or if it would serve as a liberating force. While studies on the impact of AI on women have been undertaken in developed countries, there has been less research in developing countries. This manuscript attempts to fill that need.</p>

scholarly journals Economic Models of Higher Education: An International Perspective

2015 ◽  
Vol 2 (2) ◽  
Author(s):  
Pierre-Bruno Ruffini
Keyword(s):  
Higher Education ◽  
Cost Sharing ◽  
Economic Models ◽  
State Intervention ◽  
Developed Countries ◽  
International Perspective ◽  
Tuition Fees ◽  
Market Mechanisms ◽  
High Level ◽  
The Cost

As other sectors, higher education can be characterized by the combination of market mechanisms and state intervention in its funding and organization. Although higher education systems of developed countries pursue similar goals (provide high-level manpower, meet individual and social demands, etc.) and face similar challenges (massive expansion, internationalization, MOOCs, etc.) their economic models differ significantly. In some countries, universities are public and charge no or very low tuition fees, whereas in other countries, the cost-sharing with parents and students is much more demanding. The paper will try to underscore and explain these differences by drawing on the lessons of economic analysis and on the historical and cultural background of countries.

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