Short Term Paid Leave: A New Approach to Social Insurance and Employee Benefits

The regulation of employee benefit is limited in the Czech Accounting Legislation. There are only short-term employee benefits – wages, salaries, when employees has rendered services to an entity during a period – month. Entities could create funds from a net profit –fund for social and cultural benefits which could serve as source of social services financing for employees. There are employee benefits defined very extensive in IAS/IFRS. It is IAS 19 – Employee Benefits which defines four Gross of employee benefits: short-term employee benefits, post employment benefits, other long –term employee benefits and termination benefits. There are defined all conditions for employee benefits recognition and treatments for recording and reporting in IAS 19.The paper is concerned with the employee benefits evaluation. The impact on the tax base is evaluated. There are the most significant types of employee benefits surveyed. They are divided into five groups with the respect to their impact on the tax base. The impact of these benefits is described from their impact on social insurance and health insurance calculation base point of view, as well.

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Sequential Optimization of an Emergency Response Vehicle’s Intra-Link Movement in a Partially Connected Vehicle Environment

Transportation Research Record Journal of the Transportation Research Board ◽

10.1177/03611981211017914 ◽

2021 ◽

pp. 036119812110179

Author(s):

Gaby Joe Hannoun ◽

Pamela Murray-Tuite ◽

Kevin Heaslip ◽

Thidapat Chantem

Keyword(s):

Emergency Response ◽

Lateral Position ◽

Automated System ◽

Sequential Optimization ◽

Connected Vehicles ◽

Linear Programs ◽

Connected Vehicle ◽

Market Penetration ◽

Short Term ◽

New Approach

This paper introduces a semi-automated system that facilitates emergency response vehicle (ERV) movement through a transportation link by providing instructions to downstream non-ERVs. The proposed system adapts to information from non-ERVs that are nearby and downstream of the ERV. As the ERV passes stopped non-ERVs, new non-ERVs are considered. The proposed system sequentially executes integer linear programs (ILPs) on transportation link segments with information transferred between optimizations to ensure ERV movement continuity. This paper extends a previously developed mathematical program that was limited to a single short segment. The new approach limits runtime overhead without sacrificing effectiveness and is more suitable to dynamic systems. It also accommodates partial market penetration of connected vehicles using a heuristic reservation approach, making the proposed system beneficial in the short-term future. The proposed system can also assign the ERV to a specific lateral position at the end of the link, a useful capability when next entering an intersection. Experiments were conducted to develop recommendations to reduce computation times without compromising efficiency. When compared with the current practice of moving to the nearest edge, the system reduces ERV travel time an average of 3.26 s per 0.1 mi and decreases vehicle interactions.

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Deep Learning Ensemble Based New Approach for Very Short-Term Wind Power Forecasting

2020 IEEE Power & Energy Society General Meeting (PESGM) ◽

10.1109/pesgm41954.2020.9281473 ◽

2020 ◽

Author(s):

Dan A. Rosa de Jesus ◽

Paras Mandal ◽

Yuan-Kang Wu ◽

Tomonobu Senjyu

Keyword(s):

Deep Learning ◽

Wind Power ◽

Short Term ◽

New Approach ◽

Wind Power Forecasting ◽

Power Forecasting

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Social insurance for individualised disability support: implementing the Australian National Disability Insurance Scheme (NDIS)

Social Policy Review 28 ◽

10.1332/policypress/9781447331797.003.0009 ◽

2016 ◽

Author(s):

Christiane Purcal ◽

Karen R. Fisher ◽

Ariella Meltzer

Keyword(s):

Social Service ◽

Social Insurance ◽

Disability Insurance ◽

Insurance Scheme ◽

Action Research Project ◽

New Approach ◽

The Public ◽

Service Support ◽

Disability Support ◽

Insurance Model

Australia is implementing an ambitious new approach to individualised disability support based on a social insurance model. In a world first, the National Disability Insurance Scheme (NDIS) is funded through a levy on income and general taxation and gives Australians with disability an entitlement to social service support. This chapter describes the NDIS approach and implementation so far and summarises concerns and challenges about the NDIS discussed in the literature. It uses data from an action research project to inform feasibility questions about how people find out about and receive the individualised support they need. The chapter highlights a basic gap in people’s familiarity with what individualised support is, how it works and how they might benefit from the new approach. A policy implication is that, with the expansion of individualised support, the public is likely to need various opportunities and forms of information sharing, to explore and learn from each other about what the new approach is and what its possibilities are.

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“The Death of Liberal Internationalism?: Donald Trump, Walmart, and the Two Koreas”

Journal of American-East Asian Relations ◽

10.1163/18765610-02502003 ◽

2018 ◽

Vol 25 (2) ◽

pp. 169-197

Author(s):

Mitchell B. Lerner

Keyword(s):

United States ◽

The United States ◽

Business Practices ◽

Short Term ◽

New Approach ◽

Liberal Internationalism ◽

The People ◽

Modern Business ◽

Short Time

The election of Donald J. Trump unsettled many areas of U.S. foreign policy, but few more than the nation’s relationship with Korea. This article argues that the Trump administration’s vision for the world represents a stark break from the tradition of liberal internationalism and instead seeks to take the United States down a path that reflects the modern business practices of giant American corporations. A suitable label for this vision, as the following pages will show, is “Walmart unilateralism.” This framework abandons the traditional American policies of nation building and alliances based on shared ideological values. Instead, it embraces a more short-term approach rooted in financial bottom lines, flexible alliances and rivalries, and the ruthless exploitation of power hierarchies. This new approach, this article concludes, may dramatically transform the American relationship with Korea. Walmart unilateralism in Korea almost certainly will have some short-time positive ramifications for the United States, but its larger failure to consider the history and values of the people living on the Korean Peninsula may generate serious long-term problems for the future experience of the United States in the region.

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ACCOUNTING AND REPORTING OF SOCIAL HOLIDAYS: NEW RULES FOR BUSINESS

International scientific journal Internauka Series Economical Sciences ◽

10.25313/2520-2294-2021-11-7704 ◽

2018 ◽

Author(s):

Kostiantyn Bezverkhyi ◽

◽

Oleksandr Yurchenko ◽

Keyword(s):

Social Insurance ◽

Maternity Leave ◽

Paid Leave ◽

Pregnancy And Childbirth ◽

Relevant Today ◽

Labor Legislation ◽

Unpaid Leave ◽

Theoretical Generalization ◽

The Law ◽

The Right

Introduction. Modern Ukrainian legislation regulates the provision of various types of leave, which are not only a time of rest, but may have a special purpose for the employee. The Law of Ukraine «On Holidays» of 15.11.1996 № 504-96 (hereinafter - the Law № 504) indicates the annual basic paid leave, unpaid leave, social, educational and creative leave. At present, considerable attention is not paid to accounting for accrual, taxation and payment of social leave, in particular: maternity leave, childcare leave for children under 3 years of age, as well as social leave for employees with children under 15 years of age. One of the main tasks set before the accountant for payroll calculations - timely and accurate calculation of vacation pay, and the need - to make their recalculation in a timely manner, because it is the accountant's responsibility for the correctness of the calculations. Given this fact, the employer will not have to pay compensation to employees for incorrectly accrued and paid vacation pay. Instead, the employee has the right to know from which indicators he was calculated and paid leave, and in case of disagreement will be able to appeal their amount. The accountant is required to pay special attention when calculating social and other types of leave, because these payments, in addition to the employees of the enterprise, are interested in regulatory bodies for compliance with labor legislation (including the State Labor Service of Ukraine), tax authorities (in terms of income tax perosnals (hereinafter - PIT), military duty (hereinafter - MD) and a single contribution and compulsory state social insurance (hereinafter - CCS); recognition of vacation pay as part of income taxpayer expenses). Therefore, the issues of accounting for accrual, taxation and payment of social leave and related accruals are extremely relevant today. Purpose. The purpose of the study is to consider the accounting and reporting of social leave at the enterprise. Methods. The following methods were used during the study: theoretical generalization and grouping (to classify the types of social leave and set deadlines for their provision); formalization, analysis and synthesis (to substantiate the areas of disclosure of information on social leave in the accounts and in the reporting of enterprises); logical generalization of results (formulation of conclusions). Results. In the course of the research the author's approach to the reflection in the accounting and reporting of social leave to which employees of the enterprise are entitled was formed. Discussion. In further research, it is proposed to focus on the order of documentation and reflection in the accounts and in the reporting of such types of social leave as leave in connection with pregnancy and childbirth; childcare leave; additional social leave for children, etc. This will improve the methodology and organization of accounting for other payments at the enterprise.

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