scholarly journals Challenges with the public policy of measuring assets to set tariffs in the electricity sector: should someone benefit and someone be sacrificed?

2017 ◽  
Vol 28 (75) ◽  
pp. 344-360
Author(s):  
Maria Elisabeth Moreira Carvalho Andrade ◽  
Eliseu Martins
Keyword(s):  
Public Policy ◽  
Return On Investment ◽  
Consumer Price Index ◽  
Fair Value ◽  
Electricity Sector ◽  
Asset Valuation ◽  
The Public ◽  
Valuation Method ◽  
Significant Difference ◽  
Using Data

ABSTRACT This paper contributes by encouraging discussions about the public policy of setting tariffs for public services based on the value of the investment made by the providers of these services. The purpose of this study was, in an unprecedented way and by combining theories of equity valuation and finance, to identify the asset valuation method that can lead to a fair value and balance between an affordable price for the consumer and an adequate return on investment for the concessionaires. The value assigned to these assets affects the tariff in two ways: (i) via depreciation/amortization, which affects the cost of service; (ii) via the return on investment, which is the portion that corresponds to the investor’s profit. We analyzed the Brazilian electricity sector, in which the rates set by the Brazilian Electricity Regulatory Agency (ANEEL) currently use the new replacement value (NRV) approach. We carried out empirical tests using data available on the ANEEL website from the second cycle periodic tariff review and information obtained in financial statements from 1995 onwards. The analysis included the NVR and restated historical cost (RHC) methods, the latter being updated by the extended consumer price index (IPCA). After the descriptive and statistical analyses, we used the test of means to verify the differences between the variables in terms of NRV vs. RHC. The first conclusion was the absence of a significant difference between the NRV and RHC methods; that is, on average, the replacement price showed no significant difference to what would be the pure and simple restatement of assets. But this was found to hide something relevant, the fact that this average is derived from two main groups: that of the consumers who are paying more for energy services than they should, which constitutes a visible benefit to investors and loss for these consumers, and that of the consumers who are paying less than they should, which benefits them but harms investors.

scholarly journals IMPLEMENTASI PROGRAM PEMBERIAN BEASISWA DAERAH UNTUK MAHASISWA KABUPATEN LAMANDAU

2021 ◽  
Vol 10 (1) ◽  
Author(s):  
Yullya Putri Utami
Keyword(s):  
Public Policy ◽  
Policy Process ◽  
Data Presentation ◽  
The Public ◽  
Analysis Techniques ◽  
Implementation Model ◽  
Edward Iii ◽  
Public Policy Process ◽  
Scholarship Program ◽  
Using Data

The implementation of public policy is one of the activities in a public policy process that determines whether a policy is in contact with the public interest and can be accepted by the public. Implementation of the Regional Scholarship Program for Lamandau Regency Students based on the Regulations of the Regent of Lamandau Number. 24 of 2013. The scholarship program in the Lamandau Regency area has been in place since 2009 and this program was carried out by the Education and Culture Office of Lamndau Regency. This program aims to help students from Lamandau Regency to accelerate the lecture process and to improve human resources. This study uses a qualitative approach, data collection obtained from interviews, observation, and documentation. And using data analysis techniques in the form of data reduction, data presentation and conclusion drawing. In this study the author uses the Geogre C. Edward III policy implementation model with 4 (four) variables, namely communication, resources, position and bureaucratic structure. Based on the results of the research based on communication variables, it is still not optimal. The lack of socialization from the Dinas to students who will receive scholarship assistance, for resources such as the number of staff, facilities and infrastructure is sufficient. As for the inhibiting factors for this program, the delay in channeling funds from the company as donors and students is still lacking pay attention to systematics, and the requirements set by the Education and Culture Office of Lamandau Regency.

scholarly journals Fair Value Accounting on the Housing Crisis

2016 ◽  
Vol 2 (3) ◽  
pp. 1
Author(s):  
Phillip Neely Jr ◽  
Ray Muhammad
Keyword(s):  
Fair Value ◽  
Housing Crisis ◽  
Asset Valuation ◽  
Fair Value Accounting ◽  
Effect Analysis ◽  
Holding Companies ◽  
Historical Cost ◽  
Valuation Method ◽  
Alternate Model ◽  
Research Findings

The circumstances which led to the development of each of these methods of accounting will be examined to better understand the context in which each technique was to be incorporated and its effect. Analysis will be performed on whether the use of these accounting practices changed since their inception and if so, for what purpose. The researcher will discuss how and if these accounting procedures become instrumental in relation to the valuation of housing assets, particularly in America. As a result of the financial crisis, some experts have expressed the opinion that Fair Value Accounting as opposed to the historical cost approach exacerbated the housing crisis while others have developed opinions that Fair Value Accounting had no negative affect on the crisis and in fact allowed for greater transparency in disclosure. The finding will analyze the effect of Fair Value Accounting on the housing crisis and whether the historical cost valuation method would be more effective and less subject to risk in home asset valuation by bank holding companies. Research findings will determine which method is most effective and whether an alternate model of valuation would provide a more reliable accounting practice for the housing market.

Empirical Differences between UAE and Finland of Strategic Foresight Implementation

2020 ◽  
Vol 11 (2) ◽  
Author(s):  
Fatma Ahmed Lari ◽  
◽  
Darwish Ahmed Darwish Abdulla Lari ◽  
ohamed Ahmed Darwish Abdulla Lari ◽  
◽  
...  
Keyword(s):  
Public Policy ◽  
Policy Making ◽  
Information Use ◽  
Quantitative Methodology ◽  
The Public ◽  
Significant Difference ◽  
Strategic Foresight ◽  
Spss Software ◽  
The Difference ◽  
Network Organisation

Strategic foresight is a structured and systematic way of using ideas to anticipate and better prepare for change in the future. Therefore, the main aim of the study is to ascertain whether there is difference between UAE and Finland strategic foresightsimplementation. This study employed quantitative methodology where questionnaire was used as a means for data collection. The data was analysed using SPSS software to ascertain the difference between the means across the strategic foresight dimensions between the two countries. The result findings revealed that that there is statistically significant difference between UAE and Finland’s in the areas of Information use and method sophistication of the two countries’ strategic foresights. Specifically, UAE and Finland differs on information use in their strategic foresights. Similarly, the two countries differ on method sophistication in their strategic foresight. However, there is no significant difference between UAE and Finland on people and network, organisation and culture in their strategic foresights. This specify that the respondents from Finland and UAE had agreed almost similar factors in strategic foresight for the public policy making. Hence iftaking Finland as a benchmark, the results indicate that UAE is also having the same interest in strategic foresight implementation

Beyond Economic Impact: An Alternative Rationale for the Public Subsidy of Major League Sports Facilities

2004 ◽  
Vol 18 (1) ◽  
pp. 40-58 ◽  
Author(s):  
John Crompton
Keyword(s):  
Economic Impact ◽  
Return On Investment ◽  
Economic Benefits ◽  
Sports Facilities ◽  
The Public ◽  
Public Subsidy ◽  
Valuation Method ◽  
Major League ◽  
Stimulation Of ◽  
Psychic Income

Government contributions to the funding of major league facilities ipso facto recognize that some portion of the benefits accruing from such facilities accrue to the public in general, rather than being captured exclusively by the franchise owner. The challenge for facility advocates is to demonstrate the return on investment to the taxpayer. This has been elusive. The canard that substantial returns accrue from the direct economic impact of visitors to games has been discredited. A taxonomy of four alternate sources of spillover benefits that are most frequently cited is proposed: increased community visibility; enhanced community image; stimulation of other development; and psychic income. Justifications using to the first three of these alternates are conceptualized as focusing on external audiences, with the intent of encouraging their investment of resources in the community. In some contexts, some economic benefits may accrue from these sources, but in most cases they cannot be demonstrated to be sufficient to justify the taxpayers’ investment. It is argued that psychic income, which focuses internally on the benefits received by existing residents in the community, is likely to be key to justifying public subsidy of major league facilities. It is suggested that the contingency valuation method is an appropriate approach for measuring the psychic income provided by a professional sport franchise.

scholarly journals The Comparative Analysis of Profitability Visa and Mastercard Companies After Implementation of GPN as Provider of Debit Cards in Indonesia

2019 ◽  
Vol 3 (1) ◽  
pp. 7-12
Author(s):  
Keyword(s):  
Performance Management ◽  
Return On Investment ◽  
Financial Statements ◽  
Electronic Payment ◽  
Return On Equity ◽  
Significant Difference ◽  
Net Profit ◽  
Payment Cards ◽  
Using Data ◽  
Debit Cards

Debit card is electronic payment cards issued by banks. This card can be used instead of cash payments. In addition to making payments, debit cards are also used for instant cash withdrawals because of their function as ATM cards to withdraw cash. This study aims to compare the benefits of Visa and Mastercard companies after implementing GPN using the profitability ratio Net Profit Margin (NPM), Return on Investment (ROI) and Return on Equity (ROE). This study uses a quantitative approach using data from the company's financial statements in 2016 until 2018. The results of this study indicate that there is no significant difference in the value of NPM, ROI and ROE Visa while the ROE value of Mastercard has increased which indicates an increase in performance management in generating profits for the company.

scholarly journals An Analysis of Efficiency of General Insurance Industry in India

2020 ◽  
Author(s):  
Abhijit Sinha ◽  
Kalpataru Bandopadhyay
Keyword(s):  
Public Sector ◽  
Insurance Industry ◽  
Secondary Data ◽  
Annual Reports ◽  
Data Envelopment ◽  
The Public ◽  
Insurance Sector ◽  
Life Insurers ◽  
Significant Difference ◽  
Using Data

It is well known that the overall insurance sector in India has been undergoing a series of reforms from time to time. The drastic change that re-designed the contours of the industry is the implementation of the Malhotra Committee Recommendations which opened up the landscape to the private non-life insurers in 2000. The present study has been taken up to determine the efficiency of the non-life sector and the insurers using Data Envelopment Analysis (DEA). The empirical research also aims to statistically test whether there is any year-wise significant difference between the two sectors in respect of the overall efficiency. For the purpose, appropriate statistical test is applied. The study is based on secondary data collected from the Insurance Regulatory Authority of India (IRDA) Annual Reports. The sample size for this study is twelve including all the four insurers from the public sector and the remaining from the private sector. The results of the analysis showed that in terms of technical and pure technical efficiency, the overall result of the public sector surpasses that of the private. However, the findings of the Mann-Whitney U Test revealed that the result with respect to the statistical difference is mixed.  

Implementation of the Child Identity Card Policy in Bandung Regency

2019 ◽  
Vol 15 (1) ◽  
Author(s):  
Rodlial Ramdhan Tackbir Abubakar
Keyword(s):  
Public Policy ◽  
Policy Implementation ◽  
Research Method ◽  
The Public ◽  
Implementation Model ◽  
Edward Iii ◽  
Identity Card ◽  
Descriptive Approach ◽  
The Republic ◽  
Identity Cards

Previously, Indonesia only issued Identity Cards for citizens who had reached the age of 17 years. However, after the presence of a new policy from the Interior Ministry of the Republic of Indonesia contained in the Republic of Indonesia Minister of Home Affairs Regulation Number 2 concerning Child Identity Cards, now Indonesian citizens who are less than 17 years old can have an identity card in the form of a Child Identity Card. The main problem in this research are the limitations of blanks and need additional personnel to improve services, especially in the context of issuing child Identity Cards. Besides, the realization of the issuance of child identity cards still far from the target and socialization to the public has not been conveyed in its entirety.. This study aims to examine how the implementation of Child Identity card in Bandung Regency. The research method used is qualitative with descriptive approach. This research is presented by using a narrative that discusses the implementation of child identity card policies in Bandung Regency. The focus of this research emphasizes the implementation model of Edward III covering communication, resources, disposition, and bureaucratic structure. The result of the research shows that implementation of Child Identity card in Bandung Regency has run optimally.Keywords : Public Policy; Policy Implementation; Identity CardAfandi, Warjio.2015. Implementasi Peraturan Daerah Kabupaten Asahan Nomor 11 Tahun 2011 tentang Pajak Daerah dalam Pencapaian Target Pajak Bumi dan Bangunan Perdesaan dan Perkotaan. Jurnal Administrasi Publik.Vol. 6, Nomor 2Afrizal. 2017. Pelaksanaan Kebijakan Pembuatan Kartu Identitas Anak di Kota Bandar Lampung. Universitas LampungAryanti. 2014. Implementasi Kebijakan Kependudukan Di Kabupaten Kuantan Singingi (Studi Kasus Pengurusan Akta Kelahiran Tahun 2012). Jurnal Online Mahasiswa FISIP. Vol. 1, Nomor 2, Halaman 2.Dwitamara. 2013. Pengaturan dan Implementasi Mengenai Hak Anak. Jurnal Hukum. Vol.18, Nomor 2, Halaman 1.Edwards III. 1980. Implementing Publik Policy. Congresinal. Quartely pressErdani, Indarja, Harjanto. 2017. Pelaksanaan Peraturan Menteri Dalam Negeri Nomor 2 Tahun 2016 Tentang Kartu Identitas Anak di Kota Semarang. Diponegoro Law Journal. Vol.6, Nomor 2, Halaman 2.  Hafrida. 2016. Perlindungan Hukum Anak. Jurnal Ilmu Hukum, Ragam Jurnal. Vol. 7 Nomor 2, Halaman 1Monica, Noak, Winaya. 2015. Implementasi Kebijakan Kartu Tanda Penduduk Elektronik (E-Ktp) Studi Kasus di Kecamatan Denpasar Utara Provinsi Bali. Citizen charter journal. Vol.1 Nomor 2, Halaman 3.Muh. 2018. Respon Orang Tua Terhadap Kartu Identitas Anak. Universitas Islam Negeri Sunan Kalijaga YogyakartaMustafa, Syahbandir. 2016. Penggunaan Diskresi oleh Pejabat Pemerintah untuk Kelancaran Penyelenggaraanpemerintahan Daerah. Jurnal Magister Ilmu Hukum, 4(2)Nugroho. 2009. Public Policy : Dinamika kebijakan, Analisis Kebijakan, Manajemen Kebijakan. Jakarta. GramediaPradika. 2018. Implementasi Kebijakan Kartu Identitas Anak (Kia) di Dinas Kependudukan dan Pencatatan Sipil Kota Yogyakarta. Sekolah Tinggi Pembangunan Masyarakat Desa YogyakartaRahmawati. 2018. Efektivitas Pelaksanaan Program Kartu Identitas Anak (KIA) Di Dinas Kependudukan dan Catatan Sipil Kota Cilegon 2017. Universitas Sultan Ageng TirtayasaRamdhani, Ramdhani. 2017. Konsep Umum Pelaksanaan Kebijakan Publik. Jurnal Publik. Vol 11, Nomor 1, Halaman 10Subarsono. 2005. Analisis Kebijakan Publik. Yogyakarta. Pustaka pelajarSubarsono. 2013. Analisis Kebijakan Publik. Yogyakarta. Pustaka pelajarSudrajat. 2011. Perlindungan Hukum Anak Sebagai Hak Asasi Manusia. Jurnal Ilmu Hukum. Vol. 13, Nomor 2, Halaman 1 Suryono. 2014. Kebijakan Publik untuk Kesejahteraan Rakyat. Jurnal Ilmu Ilmiah. Vol.6, Nomor 2, Halaman 98Tangkilisan. 2003.Implementasi kebijakan publik : transformasi pikiran George Edward. Yogyakarta. Lukman Offset dan yayasan pembaruan administrasi publik indonesia.Wahab.2010. Pengantar Analisis Implementasi Kebijakan Negara. Jakarta: Rineka Cipta.Wardhani, Hasiolan, Minarsih. 2016. Pengaruh Lingkungan Kerja, Komunikasi, dan Kepemimpinan Terhadap Kinerja Pegawai. Journal of Management.Vol.2, Nomor 2Widodo. 2011. Analisis Kebijakan Publik: Konsep dan Aplikasi Analisis Proses Kebijakan Publik. Malang. Bayu MediaWinarno. 2007. Teori dan Proses Kebijakan Publik. Yogyakarta. Media PressindoWiranata. 2013.Perlindungan Hukum Anak. Jurnal Hukum Unsrat  Vol.1, Nomor 3, Halaman 5. Peraturan Perundang-undanganUndang-undang Nomor 24 Tahun 2013 Tentang Perubahan Atas Undang-Undang Republik Indonesia Nomor 23 Tahun 2006 tentang Administrasi KependudukanPeraturan Menteri Dalam Negeri Republik Indonesia nomor 2 Tahun 2016 tentang Kartu Identitas Anak.

Design as an Agent for Public Policy Innovation

2019 ◽  
Vol 2 (1) ◽  
Author(s):  
Federico VAZ ◽  
Sharon PRENDEVILLE
Keyword(s):  
Public Policy ◽  
Process Model ◽  
Public Policies ◽  
Policy Innovation ◽  
Design Methods ◽  
Policy Effectiveness ◽  
The Public ◽  
Dependent Activity ◽  
Effectiveness And Efficiency ◽  
Context Dependent

Described as units developing public policies in a design-oriented manner, Policy Labs are tasked to innovate to gain in policy effectiveness and efficiency. However, as public policymaking is a context-dependent activity, the way in which these novel organisations operate significantly differs. This study discusses the emergence of design approaches for policy innovation. The purpose is to map how Policy Labs in Europe introduce design approaches at distinct stages of the policymaking cycle. For this study, 30 organisations in Europe operating at various levels of government were surveyed. Based on the public policymaking process model, it investigates which design methods are Policy Labs deploying to innovate public policies. The study exposed a gap in the awareness of the utilised methods' nature. It also showed that the use of design methods is of less importance than the introduction of design mindsets for public policy innovation, namely ‘user-centredness’, ‘co-creation’, and ‘exploration’.

Resurrected Bodies

2010 ◽  
Vol 39 (1) ◽  
pp. 3-6 ◽  
Author(s):  
Arlene Macdonald
Keyword(s):  
Public Policy ◽  
Lived Experience ◽  
Organ Transplant ◽  
Transplant Recipients ◽  
Ethical Considerations ◽  
The Public ◽  
Professional Activities ◽  
Faith Traditions ◽  
Anthropological Literature ◽  
Religious Actors

The anthropological literature on transplant, though theoretically and ethnographically rich, does not address religion in any substantial way. And while bio-ethical considerations of transplant regularly address religion, treatments are generally circumscribed to a list of various faith traditions and their stance toward organ transplant. Such a presentation reduces “religion” to the world’s recognized faith traditions, “religious actors” to the official spokespersons of these traditions, and “religious belief” to moral injunctions. The objective of the thesis was to illuminate the prominent place of religion in the lived experience of transplant recipients and donors, in the public policy and professional activities of transplant officials, and in the transplant discourses of North America

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