scholarly journals The model of municipal education expenditures in Poland. Policy, budget and demography

Equilibrium ◽  
2018 ◽  
Vol 13 (3) ◽  
pp. 523-541
Author(s):  
Beata Guziejewska ◽  
Anna Majdzińska
Keyword(s):  
Central Government ◽  
Least Squares Method ◽  
Value Added ◽  
Exponential Model ◽  
Added Value ◽  
Public Authorities ◽  
Explanatory Variables ◽  
Educational Challenges ◽  
Education Expenditures ◽  
Per Capita

Research background: Municipal education expenditures finance the delivery of one of the key public services devolved by central government to lower levels of government. Traditional studies in this field are divided based on whether they consider socio-economic determinants or political factors within the new political economy. The study presented herein was undertaken to explore the role of demo-graphic factors which are frequently ignored in research. Purpose of the article: This study seeks to identify which variables statistically significantly influence the level of education expenditures in municipalities. The empirical investigation is based on a sample of 2478 Polish municipalities and uses the 2016 Central Statistical Office data to analyse the correlations and regressions between municipal education expenditures and selected economic and socio-demographic factors. Methods: The parameters of the power and exponential model are estimated using the Generalised Least Squares Method. Findings & Value added: The results of the statistical analysis have shown a moderate, positive and significant correlation between municipalities’ own revenue per capita and local share of education funding per capita. According to the regression analysis results, the model’s explanatory variables accounted for 61% of the variance in municipal education expenditures per capita. The added value of the study is that it highlights the educational challenges related to the demographic situation in Poland that public authorities will soon have to address.

Transfer-based decentralisation, economic growth and spatial inequality: Evidence from China’s 2002–2003 tax sharing reform

Urban Studies ◽  
2019 ◽  
Vol 57 (4) ◽  
pp. 806-826
Author(s):  
Fan Fan ◽  
Ming Li ◽  
Ran Tao ◽  
Dali Yang
Keyword(s):  
Economic Growth ◽  
Local Governments ◽  
Central Government ◽  
Value Added ◽  
Spatial Inequality ◽  
Variable Approach ◽  
Interregional Inequality ◽  
Urban Rural ◽  
Per Capita ◽  
Tax Sharing

China has adopted a transfer-based fiscal decentralisation scheme since the mid-1990s. In the 1994 tax sharing reform, the central government significantly raised its share of government revenue vis-à-vis local governments by taking most of the newly created value-added tax on manufacturing. One aim for the adoption of the transfer-based fiscal scheme was to channel more funds to less developed regions and rural areas, and to alleviate growing interregional inequality and urban–rural income disparity. In 2002 and 2003 the Chinese central government further grabbed 50% and 60%, respectively, of the income taxes previously assigned only to local governments while providing more fiscal transfers to the country’s poor regions and the countryside. Utilising the 2002–2003 change in China’s central–local tax sharing regime as an exogenous policy shock, we employ a Simulated Instrumental Variable approach to causally evaluate the effects of the policy shock on growth, interregional inequality and urban–rural disparity. We find the lower local tax share dis-incentivised local governments and led to lower growth. Although higher central transfers helped to reduce interregional inequalities in per capita GDP and per capita income, the equalising effects were only present for urban incomes. We argue that transfer-based decentralisation without bottom-up accountability was detrimental to economic growth and had limited impact on income redistribution.

In Search of Pakistan’s Inclusive Growth: Evidence from Income and Non-Income Dimensions

Social Change ◽  
2021 ◽  
pp. 004908572110135
Author(s):  
Hifza Mushtaq ◽  
Khalid Zaman
Keyword(s):  
Value Added ◽  
Health Expenditures ◽  
Income Poverty ◽  
Inclusive Growth ◽  
Poor Growth ◽  
Fdi Inflows ◽  
Explanatory Factors ◽  
Education Expenditures ◽  
Per Capita ◽  
Socio Economic Factors

Inclusive growth (INCL_GRTH) is a process through which economic opportunities are available for all segments of society without any discrimination of rich and poor. The aim of this study is to find how socio-economic factors affect poverty and how we may achieve INCL_GRTH and reduce poverty in a country like Pakistan. The study has used a poverty headcount ratio as a proxy for INCL_GRTH while the number of income and non-income poverty factors, including, per capita GDP, FDI inflows, agriculture value added, health expenditures, income inequality and education expenditures are highlighted as explanatory factors. The results show that poverty is substantially reduced by increasing education expenditures and FDI inflows, while per capita income, health expenditures and agriculture value added increases poverty in a country. The pro-poor growth estimates have confirmed that except agriculture value added, the remaining factors show anti-poor growth in a country, while agriculture value added gives marginal benefits to the poor as compared to the non-poor between the two time periods studied, that is 1980 and 2016.

Atlas of economic complexity, Russian regional pages

2018 ◽  
pp. 71-91 ◽  
Author(s):  
I. L. Lyubimov ◽  
M. V. Lysyuk ◽  
M. A. Gvozdeva
Keyword(s):  
Value Added ◽  
Growth Strategy ◽  
Gdp Per Capita ◽  
Export Diversification ◽  
Russian Regions ◽  
Economic Complexity ◽  
Diversification Strategies ◽  
Central Regions ◽  
Per Capita ◽  
Regions Of Russia

Well-established results indicate that export diversification might be a better growth strategy for an emerging economy as long as its GDP per capita level is smaller than an empirically defined threshold. As average incomes in Russian regions are likely to be far below the threshold, it might be important to estimate their diversification potential. The paper discusses the Atlas of economic complexity for Russian regions created to visualize regional export baskets, to estimate their complexity and evaluate regional export potential. The paper’s results are consistent with previous findings: the complexity of export is substantially higher and diversification potential is larger in western and central regions of Russia. Their export potential might become larger if western and central regions, first, try to join global value added chains and second, cooperate and develop joint diversification strategies. Northern and eastern regions are by contrast much less complex and their diversification potential is small.

Implementasi Analisis Proses Bisnis Sebagai Upaya Pengurangan Biaya

2019 ◽  
Vol 10 (1) ◽  
pp. 1-27
Author(s):  
Aniek Wijayanti
Keyword(s):  
Business Process ◽  
Cost Reduction ◽  
Process Analysis ◽  
Value Added ◽  
Added Value ◽  
Natural Material ◽  
Management Activity ◽  
Procurement Process ◽  
Material Procurement ◽  
The Cost

Business Process Analysis can be used to eliminate or reduce a waste cost caused by non value added activities that exist in a process. This research aims at evaluating activities carried out in the natural material procurement process in the PT XYZ, calculating the effectiveness of the process cycle, finding a way to improve the process management, and calculating the cost reduction that can achieved by activity management. A case study was the approach of this research. The researcher obtained research data throughout deep interviews with the staff who directly involved in the process, observation, and documentation of natural material procurement. The result of this study show that the effectiveness of the process cycle of natural material procurement in the factory reached as much as 87,1% for the sand material and 72% for the crushed stone. This indicates that the process still carry activities with no added value and still contain ineffective costs. Through the Business Process Mechanism, these non value added activities can be managed so that the process cycle becomes more efficient and cost effectiveness is achieved. The result of the effective cycle calculation after the management activities implementation is 100%. This means that the cost of natural material procurement process has become effective. The result of calculation of the estimated cost reduction as a result of management activity is as much as Rp249.026.635,90 per year.

The Problem of Agricultural Taxation in West Pakistan and an Alternative Solution: A Comment (Notes & Comments)

1973 ◽  
Vol 12 (4) ◽  
pp. 433-437
Author(s):  
Sarfaraz Khan Qureshi
Keyword(s):  
Capita Income ◽  
Agricultural Sector ◽  
Central Government ◽  
Policy Implications ◽  
Farm Size ◽  
Per Capita Income ◽  
Tax Rate ◽  
Water Rate ◽  
Per Capita ◽  
The Government

In the Summer 1973 issue of the Pakistan Development Review, Mr. Mohammad Ghaffar Chaudhry [1] has dealt with two very important issues relating to the intersectoral tax equity and the intrasectoral tax equity within the agricultural sector in Pakistan. Using a simple criterion for vertical tax equity that implies that the tax rate rises with per capita income such that the ratio of revenue to income rises at the same percentage rate as per capita income, Mr. Chaudhry found that the agricultural sector is overtaxed in Pakistan. Mr. Chaudhry further found that the land tax is a regressive levy with respect to the farm size. Both findings, if valid, have important policy implications. In this note we argue that the validity of the findings on intersectoral tax equity depends on the treatment of water rate as tax rather than the price of a service provided by the Government and on the shifting assumptions regard¬ing the indirect taxes on imports and domestic production levied by the Central Government. The relevance of the findings on the intrasectoral tax burden would have been more obvious if the tax liability was related to income from land per capita.

KOMPARASI KINERJA KEUANGAN MELALUI PENDEKATAN ECONOMIC VALUE ADDED (EVA) PADA PERUSAHAAN TRANSPORTASI DI JAKARTA

2018 ◽  
Vol 3 ◽  
pp. 223-232
Author(s):  
Dwi Urip Wardoyo
Keyword(s):  
Financial Performance ◽  
Service Industry ◽  
Economic Value ◽  
Value Added ◽  
Added Value ◽  
Economic Value Added ◽  
Test Analysis ◽  
Transportation Service ◽  
Income Statement

This study aims to compare financial performance through profitability generated by two market participants in the witness transportation service industry in Jakarta, namely PT. BB compared to PT. ETU, this assessment is measured not limited to the profit generated but more than that by measuring financial added value through the concept of Eonomic Value Added produced by the two companies. The population in this study were all taxi transportation service companies in Jakarta. The sampling method selected two taxi companies that have the largest market share in DKI Jakarta, namely BB Taxi and ETU Taxi. The test analysis used in this study is ratio analysis through profit calculation and economic added value from the annual income statement. This study shows that there are (a) determination of the ratio of profit levels, (b) Determination of the comparison of economic value added of the two companies. Keywords :  Financial performance, Economic Value Added (EVA)

scholarly journals Upgrading pyrolytic residue from waste tires to commercial carbon black

2018 ◽  
Vol 36 (5) ◽  
pp. 436-444 ◽  
Author(s):  
Xue Zhang ◽  
Hengxiang Li ◽  
Qing Cao ◽  
Li’e Jin ◽  
Fumeng Wang
Keyword(s):  
Carbon Black ◽  
Value Added ◽  
Pyrolytic Carbon ◽  
Ultrasonic Waves ◽  
Added Value ◽  
Infrared Spectrometry ◽  
Raman Spectrometry ◽  
X Ray ◽  
Waste Tires ◽  
Commercial Carbon

The managing and recycling of waste tires has become a worldwide environmental challenge. Among the different disposal methods for waste tires, pyrolysis is regarded as a promising route. How to effectively enhance the added value of pyrolytic residue (PR) from waste tires is a matter of great concern. In this study, the PRs were treated with hydrochloric and hydrofluoric acids in turn under ultrasonic waves. The removal efficiency for the ash and sulfur was investigated. The pyrolytic carbon black (PCB) obtained after treating PR with acids was analyzed by X-ray fluorescence spectrophotometry, Fourier transform infrared spectrometry, X-ray diffractometry, laser Raman spectrometry, scanning electron microscopy, thermogravimetric (TG) analysis, and physisorption apparatus. The properties of PCB were compared with those of commercial carbon black (CCB) N326 and N339. Results showed PRs from waste tires were mainly composed of carbon, sulfur, and ash. The carbon in PCB was mainly from the CCB added during tire manufacture rather than from the pyrolysis of pure rubbers. The removal percentages for the ash and sulfur of PR are 98.33% (from 13.98 wt % down to 0.24 wt %) and 70.16% (from 1.81 wt % down to 0.54 wt %), respectively, in the entire process. The ash was mainly composed of metal oxides, sulfides, and silica. The surface properties, porosity, and morphology of the PCB were all close to those of N326. Therefore, PCB will be a potential alternative of N326 and reused in tire manufacture. This route successfully upgrades PR from waste tires to the high value-added CCB and greatly increases the overall efficiency of the waste tire pyrolysis industry.

scholarly journals Calculating Value Added of Prostitution with Multiple Data: A New Approach for Belgium

2017 ◽  
Vol 47 (1) ◽  
pp. 58-86 ◽  
Author(s):  
Stef Adriaenssens ◽  
Jef Hendrickx
Keyword(s):  
Sex Workers ◽  
Relative Size ◽  
Value Added ◽  
Added Value ◽  
Standard Errors ◽  
New Approach ◽  
Economic Output ◽  
Multiple Data ◽  
Innovative Methodology ◽  
Starting Point

Economic output implies that underground sectors such as prostitution are taken into account. This article presents an innovative methodology to measure turnover and added value in prostitution based on a combination of observational and Internet data. The method is applied to Belgium. Turnover is broken down in transactions and price per segment. The starting point is an observation-based measure of turnover in one locational and visible segment of the market: window prostitution. Fundamental differences between segments make linear generalizations from one segment invalid. Therefore, we estimate the relative size of transactions in other segments (such as brothels or escort) with Internet data. In combination with measures of average price per transaction, a consolidated estimate of turnover in prostitution in Belgium is measured. Estimates of nonresident production are based on data on sex workers’ country of origin. Several bootstrap replications allow for robustness checks of the delta-based standard errors.

NILAI TAMBAH PENGOLAHAN KANGKUNG HIDROPONIK MENJADI KANGKUNG RENDANG

2020 ◽  
Vol 2 (2) ◽  
pp. 95-106
Author(s):  
Indrawaty Sitepu ◽  
Nurmely Violeta Sitorus
Keyword(s):  
Raw Materials ◽  
Value Added ◽  
Data Retrieval ◽  
Rice Flour ◽  
Production Costs ◽  
Added Value ◽  
Water Spinach ◽  
A Value ◽  
Chicken Eggs

Kangkung hidroponik menjadi kangkung rendang merupakan kegiatan yang dapat meningkatkan nilai tambah, menghasilkan produk yang dapat dikonsumsi, serta menambah pendapatan dan keuntungan produsen.Tujuan penelitian untuk menguraikan apa saja tahapan pengolahan kangkung hidroponik menjadi kangukung rendang, menganalisis biaya produksi, penerimaan, dan pendapatan, menganalisis nilai tambah pengolahan kangkung hidroponik menjadi kangkung rendang, menganalisis apakah usaha pengolahan kangkung hidroponik menjadi kangkung rendang layak diusahakan. Penelitian ini dilakukan di Jalan Bromo lorong Amal Medan Denai Kota Medan. Penentuan daerah penelitian dilakukan secara purposive, Metode pengambilan sampel secara sensus yaitu usaha Syifa Hidroponik dengan pengambilan data ulangan selama 2,5 bualan sebanyak 10 kali ulangan. Hasil penelitian: 1) Tahapan  pengolahan kangkung hidroponik menjadi kangkung rendang yaitu:  Penyediaan bahan baku kangkung hidroponik, kangkung dihaluskan, pengadonan kangkung, telur ayam, tepung beras dan garam, kangkung dikukus, kangkung didinginkan, dipotong-potong, digoreng, pemasakan bumbu rendang, pencampuran kangkung yang digoreng dengan bumbu rendang dan pemasaran. Total biaya pengolahan kangkung hidroponik menjadi kangkung rendang untuk sekali produksi sebesar Rp 545.291,83, penerimaan sebesar Rp 1.500.000,00, per sekali produksi dan pendapatan sebesar Rp 954.708,17 per sekali produksi. Nilai tambah yang dihasilkan dari pengolahan kangkung hidroponik menjadi kangkung rendang tergolong tinggi dengan rasio nilai tambah 75,31% > 50%.Usaha pengolahan kangkung hidroponik menjadi kangkung rendang layak untuk diusahakan dengan nilai R/C rasio 2,75 > 1.  Abstract  Hydroponic water spinach into rendang water spinach is an activity that can increase added value, produce edible products, as well as increase producer income and profits. The purpose of the research is to describe what are the stages of processing hydroponic water spinach into rendang kangukung, analyze production costs, revenue, and income, analyze added value of processing hydroponic water spinach into rendang water spinach, analyzing whether the business of processing hydroponic water spinach into rendang water spinach is worth the effort. This research was conducted in Jalan Bromo Amal Medan Denai alley Medan City. Determination of the study area was done purposively, census sampling method that is Syifa Hydroponic business with retrieval data retrieval for 2.5 boasting as many as 10 replications. The results of the study: 1) The stages of processing hydroponic water spinach into rendang water spinach, namely: Provision of raw materials for hydroponic water spinach, crushed water spinach, stirring water spinach, chicken eggs, rice flour and salt, steamed water spinach, water spinach water spinach, cut into pieces, fried, fried spicy water spinach, cooking water spinach kale, chicken egg, rice flour and salt, steamed water spinach, water spinach kangkung cooled, cut, fried, cooking spices, rendang, mixing fried kale with spicy rendang and marketing. The total cost of processing hydroponic water spinach into rendang water spinach for one production is Rp. 545,291.83, revenue is Rp. 1,500,000.00, per production and income is Rp. 954,708.17 per production. The added value generated from the processing of hydroponic water spinach into rendang water spinach is classified as high with a value added ratio of 75.31%> 50%. The business of processing hydroponic water spinach into rendang water spinach is feasible to be cultivated with an R / C ratio of 2.75> 1.  

Public Research Support for an Innovative Integrated Payment Model of Service Delivery

2015 ◽  
Vol 5 (3) ◽  
Author(s):  
Antonio Bracaglia ◽  
Giulia Monetta ◽  
William Vanobberghen
Keyword(s):  
Value Added ◽  
General Purpose ◽  
Added Value ◽  
Public Research ◽  
Structural Funds ◽  
Technological Developments ◽  
Operational Program ◽  
Entrepreneurial Innovation ◽  
Card Payment ◽  
Future Business

AbstractThis paper introduces an entrepreneurial innovation supported by public research. TITAN is an R&D project funded by European Structural Funds with the National Operational Program for “Research and Competitiveness” 2007–2013 (NOP for R&C). General purpose of TITAN project is to achieve a multi-application and multi-channel platform to manage value-added services (VAS) and e-payments. From the EPAS protocols perspective of standardizing the electronic payment, VAS data management will be included in the current financial messages (CAPE – ISO 20022). In order to improve the process of card payment transactions through the delivery of new VAS was born the cooperation between EPASOrg and TITAN’s team. This cooperation would facilitate the examination and submission to ISO 20022 of data components related to the provision of added-value services meeting the requirements of those new contactless applications developed in the framework of the project. This is the principal and most entrepreneurial innovation concentrated on the integration of payment and VAS that draws attention to a new model delivering the VAS on a multi-application device used by both payment and VAS, during the same payment transaction. The latter result has led a Change Request to ISO in order to allow the extension to the VAS on the standard ISO 20022 related to card payment. The innovative model proposed is validated through a sample scenario and, finally, the conclusions summarize the next steps and underlines possible implications for future business and technological developments.

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