scholarly journals OECD/G20 PILLAR TWO: IS IT A COMPATIBLE AND FEASIBLE SOLUTION?

2021 ◽  
Vol 5 (2) ◽  
pp. 136-149
Author(s):  
Vita Apriliasari

This study aims to contribute to the continuing discussion about the compatibility and feasibility of the OECD/G20 Pillar Two measures as a solution to address the remaining base erosion and profit-shifting (BEPS) issues. One triggering such a discussion is the significance of Pillar Two for developing countries. In so doing, a literature review is conducted to gain relevant considerations to the Pillar Two implementation. The analysis lead to the comprehension of the issues surrounding Pillar Two, i.e. justification, complicated design, fairness issues, and effectiveness.  

Gerontology ◽  
2021 ◽  
pp. 1-10
Author(s):  
Akshaya Srikanth Bhagavathula ◽  
Eyob Alemayehu Gebreyohannes ◽  
Daniela Fialova

<b><i>Background and Aim:</i></b> Polypharmacy and potentially inappropriate medication (PIM) use in older populations (65+ years) have not yet been investigated by meta-analyses in developing countries. This systematic literature review and meta-analysis aimed to investigate the prevalence of polypharmacy and PIM use and major risk factors associated with PIM prescribing in older adults in Ethiopia. <b><i>Methods:</i></b> We searched PubMed/MEDLINE, Scopus, Embase, and Google Scholar databases to identify relevant studies published between January 1990 and October 2020. Observational studies reporting the prevalence and association of risk factors with polypharmacy and PIM use in the older population were meta-analyzed. A multilevel meta-analysis was conducted to pool the prevalence estimates, and the risk of PIM use was reported as a relative risk (RR) with a 95% confidence interval (CI). <b><i>Results:</i></b> We identified by systematic literature review 404 articles. Of those, 8 studies fulfilled inclusion criteria, comprising a total sample of 2,608 participants. The overall prevalence of polypharmacy and PIM use pooled by meta-analysis in the Ethiopian older population was 33 and 37%, respectively. The risk factors of PIM use were analyzed in the meta-analysis (particularly polymorbidity, polypharmacy, gender, and older age), and only older age of 65+ (RR: 1.71, 95% CI: 1.16–2.51) was significantly associated with PIM use. <b><i>Conclusion:</i></b> This first meta-analysis from a developing country revealed a high prevalence of polypharmacy and PIM use in the Ethiopian older population. There was no awareness about the risk of PIMs in patients with polypharmacy and polymorbidity, and older age significantly predicted PIM use. Interventions ensuring rational geriatric pharmacotherapy are essential in developing countries in order to reduce the expected burden of PIM-related geriatric morbidity, higher costs, and mortality.


Mathematics ◽  
2021 ◽  
Vol 9 (14) ◽  
pp. 1597
Author(s):  
Violeta Cvetkoska ◽  
Katerina Fotova Čiković ◽  
Marija Tasheva

The aim of this paper is to evaluate the relative efficiency of commercial banks in three developing countries in Europe (North Macedonia, Serbia, and Croatia) in the period from 2015 to 2019, and to provide targets for improvement for the inefficient banks by using DEA. The variables are selected under the income-based approach. Based on the output-oriented BCC model, unusual results are obtained for a few commercial banks in each country, that is, they are BCC relative efficient, which is contrary to the real situation. In order to identify outliers that can affect the efficiency results, a super-efficiency procedure is applied so that banks with a super-efficiency score higher than 1.2 (outliers) or for which a feasible solution was not found are considered in detail and removed, and then the output-oriented BCC model is rerun. Based on the obtained results, the Macedonian commercial banking system shows the highest efficiency (91.1%), followed by the Croatian (90.9%) and the Serbian (81.9%) banking system. The estimated targets for improvement of the inefficient commercial banks could help their top bank management in better resource allocation and making fact-based and faster decisions by which they can improve the operation of the banks they lead and contribute to the stability of the financial system.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Andrei Boar ◽  
Erola Palau Pinyana ◽  
Marc Oliveras-Villanueva

PurposeThis paper takes a critical view of synergies and trade-offs and discloses the practices that countries and companies should apply to achieve sustainable development.Design/methodology/approachThis paper offers a systematic literature review of 408 papers to find models of sustainable development goals (SDGs) interaction with the aim of shedding light on the existing synergies and trade-offs and finding solutions to enhance these synergies and minimize the trade-offs.FindingsBoth rich and developing countries should follow multiple strategies to improve the quality of life of their citizens. Developing countries should focus on eradicating poverty. Rich countries should apply new economic models that are more likely to be environmental-friendly. Finally, the topic of SDGs should be revisited by the United Nations.Practical implicationsBoosting the quality of education and providing clean energy are two of the most relevant actions that should to be taken by countries, as they will accelerate the fulfilment of all the other SDGs. The use of circular economic models or new business models, such as the sharing economy, is essential to the achievement of sustained economic growth without negative environmental impact.Originality/valueThe paper analyzes SDG interactions and offers a critical vision of practices that countries and companies should adhere to for achieving sustainable development.


2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Catherine Maware ◽  
Modestus Okechukwu Okwu ◽  
Olufemi Adetunji

Purpose This study aims to comparatively discuss the effect of lean manufacturing (LM) implementation in the manufacturing sectors of developing and developed countries. Design/methodology/approach An in-depth literature review focused on previous research published between 2015 and March 2020. The papers published by the databases such as Google Scholar, Scopus, ProQuest and Web of Science were used in the study. A total of 63 studies that focused on LM application in manufacturing industries in developing and developed countries were used in the research. Findings It was observed that LM improves operational performance for manufacturing organizations in developing and developed countries. Small and medium-sized enterprises in both developed and developing countries have difficulties transforming their organizations into lean organizations compared to large enterprises. Furthermore, the review also found that there seems to have been no paper had reported the negative impact of implementing LM in manufacturing industries in developing and developed countries from 2015 to March 2020. Research limitations/implications The study used research papers written between January 2015 and March 2020 and only considered manufacturing organizations from developed and developing nations. Practical implications The study provides more insight into LM implementation in developing and developed countries. It gives the LM practices and the implications of applying these practices in manufacturing organizations for developing and developed countries. Originality/value A preliminary review of papers indicated that this seems to be the first paper that comparatively studies how LM implementation has affected manufacturing organizations in developed and developing countries. The study also assessed the LM practices commonly used by the manufacturing industries in developing and developed countries.


Author(s):  
Ibnu Budiman

This chapter analyzes whether the current policy for climate-smart agriculture meets the demands of climate justice and respects the rights of smallholders, and if not, how it should be amended. The study is based on a literature review and several interviews with climate-smart agriculture actors from diverse backgrounds: (1) consultant or practitioner, (2) farmer, (3) business or entrepreneur, (4) scientist. To examine the climate-smart agriculture concept and its implementation, the following ethical positions are mainly considered: (1) maximalist, (2) minimalist, (3) Pogge´s intermediate position, (4) Nussbaum's capability approach, (5) Kantian, (t) altruism. This study found that the current climate-smart agriculture approaches are not fairly implemented, due to the unjust sharing of benefits of income and burdens of emission reduction costs, among smallholders and big industries. According to the principles of climate justice, this sharing proportion should be equally distributed based on an individual's capacities and poverty should also be taken into consideration.


Author(s):  
Ayu Kurniati ◽  
Enny Fitriahadi

IN 2013, the World Health Organization, released data in the form of Maternal Mortality Rate (MMR) worldwide, and the number reached 289,000 per 100, 000 live births, which 99% of cases occurred in developing countries. Research aims to discover the relationship of antenatal class towards mothers’ knowledge of the dangerous sign during pregnancy. The result showed that there is a relationship of antenatal class towards mothers’ knowledge of dangerous sign during pregnancy, From this result, the researcher concludes that antenatal class could increase mothers’ knowledge of dangerous sign during pregnancy and may decrease the complication risk during the childbirth.


2021 ◽  
Vol 129 ◽  
pp. 07001
Author(s):  
Jaroslav Belas ◽  
Katarina Zvarikova

Research background: The global situation is alarming. Many scholars, politicians, non-profit organizations and journalists worldwide remind of these arising problems. Sustainability seems to be the only solution, and also many companies try to do their best to contribute to this issue. Purpose of the article: CSR is considered a valuable tool in many fields – profit, stakeholders, and environmental dimensions. All these dimensions are characterized by their specifics, but it is proven that CSR positively impacts all of them. But the frequent problem is that although the companies are aware of the stakeholders´ importance, they are not able to report their activities or report them in an understanding way. Methods: Methods of the literature review is used for the theoretical background to understand the importance of three dimensions of CSR. Method of analysis is used to analyze of GRI index. Findings & Value added: Literature review proves the importance of CSR towards all three dimensions. According to analysis of the DRI index, it is evident, that not only organizations from developed countries have reported, but also organizations from developing countries had become reporting. Following the result of our analysis, we can see that 1 694 organizations from 80 countries try to come close to stakeholders and want to inform them about their activities.


Author(s):  
Priyoko Prayitnoadi R ◽  
Glyn Lawson ◽  
Setia Hermawati ◽  
Brendan Ryan

Participatory ergonomics (PE), the origins of which can be traced back to the western ergonomics approach, is an approach that focuses on involving workers to improve safety and health at their workplace. This paper has presented a literature review of studies concerning PE, the methodological approaches used to study PE and PE in industrial developing countries (IDCs). The paper has also explained factors which would seem to pose an extra challenge in applying PE in IDCs and Indonesia. The purpose of this was to provide the reader with a view of how the development of participatory ergonomics today possibly can help solve the problem of occupational safety in small-medium size enterprises (SMEs) in Indonesia.


Sign in / Sign up

Export Citation Format

Share Document