scholarly journals An Application of the Tourist Test to Colombian Merchants

2021 ◽  
Author(s):  
Carlos A. Arango-Arango ◽  
Yanneth Rocío Betancourt-García ◽  
Manuela Restrepo-Bernal
Keyword(s):  
Tax Evasion ◽  
Sales Tax ◽  
Average Price ◽  
Middle Ground ◽  
Price Cap Regulation ◽  
Short Term ◽  
Price Cap ◽  
Payment Cards ◽  
Transaction Value

Cash is still widely used in Colombia, even among merchants that accept payment cards. Indeed, 60% of these merchants use dissuasive strategies to make their clients pay with cash. This shows that merchant service costs (MSC) for cards are not optimal in the sense of the Tourist Test. We present estimates of MSC compatible with the Tourist Test, such that merchants are indifferent between being paid with cash or cards. We find that cash is less costly than cards at the average retail-sales transaction-value, hence there is no positive optimal MSC at this ticket value. For the average card transaction ticket, the optimal MSC would be positive but far below the rates charge by the industry (0.74% in a short-term scenario). Yet, the additional incentive that sales-tax evasion provides to cash payments reduces the Tourist Test MSC to 0.44%. Our estimates for long-term scenarios yield even lower optimal MSC. An average price cap regulation that strikes a middle ground between these figures, and is complemented with sales-tax evasion measures, should discourage merchant strategies that deter consumers from paying with cards and will accommodate the wide heterogeneity in merchants´ scale, payment processing processes and ticket size. These results should be taken as a guideline as the estimations depend on the underlying assumptions and only consider the merchant´s side of the card industry.

scholarly journals Shallot Market Cointegration Between Markets in Province West Southeast and East Nusa Tenggara

2021 ◽  
Vol 1 (3) ◽  
pp. 176-188
Author(s):  
Sukma Wati ◽  
Doppy Roy Nendissa ◽  
Tomycho Olviana ◽  
Elfis Umbu K Retang
Keyword(s):  
Data Analysis ◽  
Price Change ◽  
Average Price ◽  
Analysis Method ◽  
Short Term ◽  
Correction Model ◽  
Traditional Markets ◽  
Pattern Movement ◽  
The Cost

Abstract West Nusa Tenggara Province is one of the provinces that has become the centre of shallot production in Indonesia, and this situation has made this province, in addition to being able to produce shallots for the needs of its people it is also able to be distributed in other areas, one of which is East Nusa Tenggara Province. And the price of shallots in West Nusa Tenggara Province is much lower than the price of shallots in East Nusa Tenggara Province. The research objective was to determine the long-term relationship between the cost of shallots between Kupang City, Mataram City and Bima City, and the pattern movement of the price of shallots in Kupang City, Mataram City and Bima City. This study uses monthly price data for 2018-2020, the average price of shallots for traditional markets and large traders in the East Nusa Tenggara and West Nusa Tenggara regions. The data analysis method used is the Error Correction Model (ECM) method. This determines whether there is a long-term and short-term relationship between the three markets. The results showed that there was a long-term and short-term relationship between the price of shallots in Bima City and Kupang City, and Mataram City. The situation illustrates that price changes always follow every price change in Mataram in Bima City and Kupang City. Keywords : Shallot, Market, Cointegration, price.

scholarly journals Possible options for ensuring of tax compliance

2020 ◽  
Author(s):  
Māris Jurušs ◽  
Baiba Šmite-Roķe ◽  
Daiga Zēna-Zēmane ◽  
Montaa Celmiņ ◽  
Egita Pole
Keyword(s):  
Tax Evasion ◽  
Preventive Measures ◽  
Tax Compliance ◽  
Short Term ◽  
The World ◽  
State Budgets

Tax evasion is one of the biggest challenges for tax administrations around the world. Tax non-compliance leads to a large tax debt in state budgets. Part of these tax debts is impossible to recover, since debtors have neither assets or cash. The aim of this research is to evaluate feasible options to ensure tax compliance. Solutions could be considered in two directions. In short-term it should be considered how to reduce already incurred debts. In the long-term, the segmentation of taxpayers and preventive measures for each segment could be used.

scholarly journals THE IMPORTANCE OF TAX AMNESTY POLICY IN EFFORTS TO OVERCOME TAX EVASION IN INDONESIA

2017 ◽  
Vol 16 (3) ◽  
Author(s):  
Imas Sholihah
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Positive Impact ◽  
Short Term ◽  
Tax Amnesty ◽  
Large Numbers ◽  
Short Period ◽  
State Income Tax ◽  
State Income

Fundamental problems of taxation in Indonesia is a low tax ratio and management of the tax systemhas not been well ordered, especially the handling of the tax evaders. Tax amnesty policy is presentas one of the solutions of the problems of taxation and is part of the tax reform. There are pros andcons to this policy as it pertains to the settings in the Tax Forgiveness Act is considered less sense offairness and legal certainty and are vulnerable to abuse of authority. This policy became importantalthough it is less sense of fairness if the review facilities subject to tax amnesty even though thestate would get the revenue the state in large numbers in a short period of short-term benefits, butif managed by the management and human resources professionals, socialization, and optimizedcontrol, a long-term positive impact to minimize state income tax evasion.Keywords: tax amnesty, policy, tax evation (avoidance)

Conceptual short-term memory (CSTM) supports core claims of Christiansen and Chater

2016 ◽  
Vol 39 ◽  
Author(s):  
Mary C. Potter
Keyword(s):  
Working Memory ◽  
Rapid Serial Visual Presentation ◽  
Language Comprehension ◽  
Short Term Memory ◽  
Visual Presentation ◽  
Long Term Memory ◽  
Short Term ◽  
Term Memory ◽  
Use Of Knowledge

AbstractRapid serial visual presentation (RSVP) of words or pictured scenes provides evidence for a large-capacity conceptual short-term memory (CSTM) that momentarily provides rich associated material from long-term memory, permitting rapid chunking (Potter 1993; 2009; 2012). In perception of scenes as well as language comprehension, we make use of knowledge that briefly exceeds the supposed limits of working memory.

Ultrastructural investigations of MDL 19,660-induced effects on the canine platelet and megakaryocyte

1990 ◽  
Vol 48 (3) ◽  
pp. 374-375
Author(s):  
D.E. Loudy ◽  
J. Sprinkle-Cavallo ◽  
J.T. Yarrington ◽  
F.Y. Thompson ◽  
J.P. Gibson
Keyword(s):  
Antidepressant Drug ◽  
Beagle Dogs ◽  
Long Term Effects ◽  
Short Term ◽  
Platelet Counts ◽  
Toxicological Studies ◽  
Induced Aggregation ◽  
Internal Architecture

Previous short term toxicological studies of one to two weeks duration have demonstrated that MDL 19,660 (5-(4-chlorophenyl)-2,4-dihydro-2,4-dimethyl-3Hl, 2,4-triazole-3-thione), an antidepressant drug, causes a dose-related thrombocytopenia in dogs. Platelet counts started to decline after two days of dosing with 30 mg/kg/day and continued to decrease to their lowest levels by 5-7 days. The loss in platelets was primarily of the small discoid subpopulation. In vitro studies have also indicated that MDL 19,660: does not spontaneously aggregate canine platelets and has moderate antiaggregating properties by inhibiting ADP-induced aggregation. The objectives of the present investigation of MDL 19,660 were to evaluate ultrastructurally long term effects on platelet internal architecture and changes in subpopulations of platelets and megakaryocytes.Nine male and nine female beagle dogs were divided equally into three groups and were administered orally 0, 15, or 30 mg/kg/day of MDL 19,660 for three months. Compared to a control platelet range of 353,000- 452,000/μl, a doserelated thrombocytopenia reached a maximum severity of an average of 135,000/μl for the 15 mg/kg/day dogs after two weeks and 81,000/μl for the 30 mg/kg/day dogs after one week.

Comparison of Auditory, Language, Memory, and Attention Abilities in Children With and Without Listening Difficulties

2020 ◽  
Vol 29 (4) ◽  
pp. 710-727
Author(s):  
Beula M. Magimairaj ◽  
Naveen K. Nagaraj ◽  
Alexander V. Sergeev ◽  
Natalie J. Benafield
Keyword(s):  
Auditory Processing ◽  
Short Term Memory ◽  
Group Differences ◽  
Long Term Memory ◽  
Short Term ◽  
Significant Group ◽  
Term Memory ◽  
Memory And Attention ◽  
Speed And Accuracy

Objectives School-age children with and without parent-reported listening difficulties (LiD) were compared on auditory processing, language, memory, and attention abilities. The objective was to extend what is known so far in the literature about children with LiD by using multiple measures and selective novel measures across the above areas. Design Twenty-six children who were reported by their parents as having LiD and 26 age-matched typically developing children completed clinical tests of auditory processing and multiple measures of language, attention, and memory. All children had normal-range pure-tone hearing thresholds bilaterally. Group differences were examined. Results In addition to significantly poorer speech-perception-in-noise scores, children with LiD had reduced speed and accuracy of word retrieval from long-term memory, poorer short-term memory, sentence recall, and inferencing ability. Statistically significant group differences were of moderate effect size; however, standard test scores of children with LiD were not clinically poor. No statistically significant group differences were observed in attention, working memory capacity, vocabulary, and nonverbal IQ. Conclusions Mild signal-to-noise ratio loss, as reflected by the group mean of children with LiD, supported the children's functional listening problems. In addition, children's relative weakness in select areas of language performance, short-term memory, and long-term memory lexical retrieval speed and accuracy added to previous research on evidence-based areas that need to be evaluated in children with LiD who almost always have heterogenous profiles. Importantly, the functional difficulties faced by children with LiD in relation to their test results indicated, to some extent, that commonly used assessments may not be adequately capturing the children's listening challenges. Supplemental Material https://doi.org/10.23641/asha.12808607

Abstract #283 Diabetes Increases Short-Term but not Long-Term Risk of Fracture: A Community-Based Study

2019 ◽  
Vol 25 ◽  
pp. 114
Author(s):  
Alyssa Dufour ◽  
Setareh Williams ◽  
Richard Weiss ◽  
Elizabeth Samelson
Keyword(s):  
Short Term ◽  
Community Based ◽  
Risk Of Fracture

Abstract #238: Improved Short Term and Long Term Outcomes of Early Insulin Initiation in Type 2 Diabetes Over 10 Years

2017 ◽  
Vol 23 ◽  
pp. 50
Author(s):  
Jothydev Kesavadev ◽  
Shashank Joshi ◽  
Banshi Saboo ◽  
Hemant Thacker ◽  
Arun Shankar ◽  
...  
Keyword(s):  
Type 2 Diabetes ◽  
Insulin Initiation ◽  
Long Term Outcomes ◽  
Short Term

Anticoagulation in addition to dual antiplatelet therapy has no impact on long-term follow-up after endovascular treatment of (sub)acute lower limb ischemia

VASA ◽  
2019 ◽  
Vol 48 (4) ◽  
pp. 321-329
Author(s):  
Mariya Kronlage ◽  
Erwin Blessing ◽  
Oliver J. Müller ◽  
Britta Heilmeier ◽  
Hugo A. Katus ◽  
...  
Keyword(s):  
Endovascular Treatment ◽  
Antiplatelet Therapy ◽  
Dual Antiplatelet Therapy ◽  
Limb Ischemia ◽  
Bleeding Complications ◽  
Severe Bleeding ◽  
Short Term ◽  
Long Term Follow Up

Summary. Background: To assess the impact of short- vs. long-term anticoagulation in addition to standard dual antiplatelet therapy (DAPT) upon endovascular treatment of (sub)acute thrombembolic occlusions of the lower extremity. Patient and methods: Retrospective analysis was conducted on 202 patients with a thrombembolic occlusion of lower extremities, followed by crirical limb ischemia that received endovascular treatment including thrombolysis, mechanical thrombectomy, or a combination of both between 2006 and 2015 at a single center. Following antithrombotic regimes were compared: 1) dual antiplatelet therapy, DAPT for 4 weeks (aspirin 100 mg/d and clopidogrel 75 mg/d) upon intervention, followed by a lifelong single antiplatelet therapy; 2) DAPT plus short term anticoagulation for 4 weeks, followed by a lifelong single antiplatelet therapy; 3) DAPT plus long term anticoagulation for > 4 weeks, followed by a lifelong anticoagulation. Results: Endovascular treatment was associated with high immediate revascularization (> 98 %), as well as overall and amputation-free survival rates (> 85 %), independent from the chosen anticoagulation regime in a two-year follow up, p > 0.05. Anticoagulation in addition to standard antiplatelet therapy had no significant effect on patency or freedom from target lesion revascularization (TLR) 24 months upon index procedure for both thrombotic and embolic occlusions. Severe bleeding complications occurred more often in the long-term anticoagulation group (9.3 % vs. 5.6 % (short-term group) and 6.5 % (DAPT group), p > 0.05). Conclusions: Our observational study demonstrates that the choice of an antithrombotic regime had no impact on the long-term follow-up after endovascular treatment of acute thrombembolic limb ischemia whereas prolonged anticoagulation was associated with a nominal increase in severe bleeding complications.

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