scholarly journals When Does Sharing Stigmatize? Saving Money (vs. Seeking Variety) Through Access-Based Consumption

2021 ◽  
Vol 12 ◽  
Author(s):  
Yang Jenny Guo ◽  
Cait Lamberton
Keyword(s):  
Financial Situation ◽  
Self Identity ◽  
Goods And Services ◽  
The Cost

Access-based services allow financially-constrained individuals to consume a variety of goods and services without the cost of sole ownership. But might there be dangers in communicating about access-based consumption in terms of its affordability, particularly among this segment of consumers? To answer this question, we investigate the effects of framing access-based consumption in terms of two primary benefits: affordability and variety. Results from four studies suggest that although affordability might rationally be of most interest to financially-constrained individuals, framing access-based consumption’s benefits in terms of affordability undermines the happiness they may extract from their consumption relative to framing in terms of variety. This difference emerges because communications focused on affordability re-affirm the negative self-identity financially-constrained individuals perceive as a result of their financial situation. Given these findings, we make clear recommendations for communications related to the access-based economy and this vulnerable set of people.

TRANSFER FİYATLAMA UYGULAMASININ İŞLETME PERFORMANSINA ETKİSİ VE VERGİSEL AÇIDAN DEĞERLENDİRİLMESİ

2014 ◽  
Vol 1 (2) ◽  
pp. 187
Author(s):  
Serdar KUZU
Keyword(s):  
Business Performance ◽  
Transfer Pricing ◽  
Tax Law ◽  
Economic Activities ◽  
Tax System ◽  
Goods And Services ◽  
Tax Legislation ◽  
International Transactions ◽  
The Cost ◽  
The Impact

The size of international trade continues to extend rapidly from day to day as a result of the globalization process. This situation causes an increase in the economic activities of businesses in the trading area. One of the main objectives of the cost system applied in businesses is to be able to monitor the competitors and the changes that can be occured as a result of the developments in the sector. Thus, making cost accounting that is proper according to IAS / IFRS and tax legislation has become one of the strategic targets of the companies in most countries. In this respect, businesses should form their cost and pricing systems according to new regulations. Transfer pricing practice is usefull in setting the most proper price for goods that are subject to the transaction, in evaluating the performance of the responsibility centers of business, and in determining if the inter-departmental pricing system is consistent with targets of the business. The taxing powers of different countries and also the taxing powers of different institutions in a country did not overlap. Because of this reason, bringing new regulations to the tax system has become essential. The transfer pricing practice that has been incorporated into the Turkish Tax System is one of the these regulations. The transfer pricing practice which includes national and international transactions has been included in the Corporate Tax Law and Income Tax Law. The aim of this study is to analyse the impact of goods and services transfer that will occur between departments of businesses on the responsibility center and business performance, and also the impact of transfer pricing practice on the business performance on the basis of tax-related matters. As a result of the study, it can be said that transfer pricing practice has an impact on business performance in terms of both price and tax-related matters.

A new index to measure cost of living for expatriates in cities

2018 ◽  
Vol 28 (3) ◽  
pp. 295-317
Author(s):  
Khee Giap Tan ◽  
Nguyen Trieu Duong Luu ◽  
Le Phuong Anh Nguyen
Keyword(s):  
New York ◽  
Hong Kong ◽  
Quality Data ◽  
Cost Of Living ◽  
Content Type ◽  
Goods And Services ◽  
Commercial Research ◽  
The Cost ◽  
Cost Of Living Index ◽  
The City

Purpose Cost of living is an important consideration for the decision-making of expatriates and investment decisions of businesses. As competition between cities for talent and capital becomes global instead of national, the need for timely and internationally comparable information on global cities’ cost of living increases. While commercial research houses frequently publish cost of living surveys, these reports can be lacking in terms of scientific rigour. In this context, this paper aims to contribute to the literature by formulating a comprehensive and rigorous methodology to compare the cost of living for expatriates in 103 world’s major cities. Design/methodology/approach A cost of living index for expatriates composed of the ten consumption categories is constructed. The results from the study covers a study period from 2005 to 2014 in 103 cities. More than 280 individual prices of 165 goods and services have been compiled for each city in the calculation of the cost of living index for expatriates. New York has been chosen as the base city for the study, with other cities being benchmarked against it. A larger cost of living index for expatriates implies that the city is more expensive for expatriates to live in and vice versa. Findings While the authors generate the cost of living rankings for expatriates for 103 cities worldwide, in this paper, the authors focus on five key cities, namely, London, Hong Kong, Singapore, Tokyo and Zurich, as they are global financial centres. In 2013, the latest year for which data are available, Zurich was the most expensive for expatriates among the five cities, followed by Singapore, Tokyo, London and Hong Kong. These results pertain to the cost of living for expatriates, and cities compare very differently in terms of cost of living for ordinary residents, as ordinary residents follow different consumption patterns from expatriates. Originality/value Cost of living in the destination city is a major consideration for professionals who look to relocate, and organisations factor such calculations in their decisions to post employees overseas and design commensurate compensation packages. This paper develops a comprehensive and rigorous methodology for measuring and comparing cost of living for expatriates around the world. The value-addition lies in the fact that the authors are able to differentiate between expatriates and ordinary residents, which has not been done in the existing literature. They use higher quality data and generate an index that is not sensitive to the choice of base city.

23. Value Added Tax

2020 ◽  
pp. 231-234
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

scholarly journals Making psychedelics into medicines: The politics and paradoxes of medicalization

2019 ◽  
Vol 4 (1) ◽  
pp. 34-39 ◽  
Author(s):  
Tehseen Noorani
Keyword(s):  
Cultural Context ◽  
Drug Research ◽  
Scale Up ◽  
Healthcare Systems ◽  
Ethnographic Research ◽  
Safety And Efficacy ◽  
Self Identity ◽  
Illicit Use ◽  
The Cost ◽  
Political Economic

This commentary considers efforts to turn psychedelics into medications that can be administered through healthcare systems as examples of “medicalization.” I draw on ethnographic research both inside and outside of university-based clinical trials from 2014 to date, together with analogous examples from psychiatry and drug research and development. Rather than taking a normative stance on medicalization, I situate it in a wider political, economic, and cultural context to better understand its logics and effects. I begin by suggesting the resurgence of psychedelic science has been concerned with medicalization from the outset, recently prompting a crisis in the “psychedelics community” over its self-identity and values. Next, against the confident public messaging surrounding psychedelics, I consider how attempts to scale up and market psychedelic-assisted therapy could end up undermining the safety and efficacy of the therapy itself. I then outline the movements to decriminalize, legalize, and minimize the harms and risks of using psychedelics in their currently illicit therapeutic and recreational modalities. Finally, I explore how working toward psychedelic medicalization over the coming years may influence the movements toward decriminalizing and legalizing psychedelics use, focusing on the underarticulated ways in which medicalization may disregard or even hinder, rather than help, decriminalization and legalization efforts. I call attention to how the cost of gaining approval for therapies incentivizes the development of diluted-yet-profitable forms of psychedelic-assisted treatments, and how frameworks developed for “proper use” demarcate what counts as “abuse” and enable those with newly sanctioned access to psychedelics to condemn afresh their illicit use.

Implementation of Time-Driven Activity-Based Costing System in the Manufacturing Industry

2020 ◽  
pp. 272-283 ◽  
Author(s):  
Ahmet Özcan
Keyword(s):  
Manufacturing Industry ◽  
Business Environment ◽  
Activity Based Costing ◽  
Strategic Decisions ◽  
Quality Cost ◽  
Goods And Services ◽  
Costing System ◽  
The Cost ◽  
Capacity Cost

In the current business environment, the costing system used within the firms has prominent impact on strategic decisions. High-quality cost data significantly increases the quality of firms' strategic decisions. The activity-based costing system has failed to satisfy the needs of firms operating in the competitive economic environment. The time-driven activity-based costing system is the developed version of activity-based costing system. Time-driven activity-based costing system is one of the most sophisticated costing systems that enable firms to accurately calculate the cost of goods and services. Time-equations are used in time-driven activity-based costing system to estimate the time consumed by each activity. This chapter aims to discuss main dynamics of time-driven activity-based costing system and provides an illustration of this costing system in the manufacturing industry. The case study demonstrates that time-driven activity-based costing system is useful in calculating idle capacity cost.

The Role of Digital Advertising in Shaping Ideals and Consumption Choices in the Digital Era

2020 ◽  
pp. 263-288
Author(s):  
Lilit Baghdasaryan
Keyword(s):  
Digital Technologies ◽  
Role Expectations ◽  
Self Concept ◽  
Ideal Self ◽  
Self Identity ◽  
Consumer Responses ◽  
Goods And Services ◽  
Digital Era ◽  
Consumption Choices

Digital advertising is one of the most dominant elements of a communication mix. Consumption choices refer to the journey where consumers make decisions based on the problem-solving attributes of the products and services. The choices are conditioned with the reality shaped around us and social processes that impose ideal, self-identity, self-concept, ideal self, gender identities, and consumer cultures via visual digital designs and celebrity portrayals. Organisations aim to build digital advertisement strategies and create awareness of certain goods and services, but at the same time, the advertisement plays a significant role in generating new needs, new identities for consumers, and new role expectations. Digital technologies enable marketers to predict consumption behaviour and measure the consumer responses on key metrics of advertisement effectiveness.

scholarly journals Structural Transformation, the Mismeasurement of Productivity Growth, and the Cost Disease of Services

2014 ◽  
Vol 104 (11) ◽  
pp. 3635-3667 ◽  
Author(s):  
Alwyn Young
Keyword(s):  
Productivity Growth ◽  
Developed Economies ◽  
Goods And Services ◽  
Employment Share ◽  
Alternative Characterization ◽  
The Difference ◽  
The Cost ◽  
Relative Productivity ◽  
Absolute Advantage

If workers self-select into industries based upon their relative productivity in different tasks, and comparative advantage is aligned with absolute advantage, then the average efficacy of a sector's workforce will be negatively correlated with its employment share. This might explain the difference in the reported productivity growth of contracting goods and expanding services. Instrumenting with defense expenditures, I find the elasticity of worker efficacy with respect to employment shares is substantially negative, albeit estimated imprecisely. The estimates suggest that the view that goods and services have similar productivity growth rates is a plausible alternative characterization of growth in developed economies. (JEL E23, E24, H56, J24, O41, O47)

Differentiated Responsibilities On Population Explosion And Its Impact On Environment – A Corridor For The Crossing?

2010 ◽  
Vol 6 (2) ◽  
pp. 105-115
Author(s):  
P.P. Sajimon
Keyword(s):  
Climate Change ◽  
Population Growth ◽  
Policy Recommendations ◽  
Policy Makers ◽  
Goods And Services ◽  
Production And Consumption ◽  
The Rich ◽  
Zero Population Growth ◽  
The Cost ◽  
Population And Environment

Climate change and disasters are fast emerging as the most significant challenges of the 21st century as global risks with impacts far beyond just the environment and implications on national security and development. As the world continues its contemporary patterns of production and consumption, the future is at immense risk. Climate Change has the potential to alter the ability of the earth’s physical and biological systems to provide goods and services essential for sustainable development. Today, a number of mainstream population and environment groups are claiming that population growth is a major cause of climate change and that lesser birth rates are the solution. If we cannot stabilize population, there is not an ecosystem on earth that we can save. If developing countries cannot stabilize their populations almost immediately, many of them face the disintegration of ecosystem. But in reality, even if we could today achieve zero population growth that would barely touch the climate problem — where we need to cut emissions by 50 to 80 percent by mid-century. Given existing income inequalities, it is inescapable that over consumption by the rich few is the key problem, rather than overpopulation of the poor many. In the absence of any commitment in the next two decades, their economies would become locked into a trajectory of elevated emissions and unsustainable development, while the cost of reversing the trend will become prohibitively high. This paper examines several outstanding issues on the interface between population and environment. Significantly, the study would come out with some policy recommendations to the policy makers.

scholarly journals Calculation of Unit Cost School Information System Development using ABC (Activity Based Costing) Method

2020 ◽  
Vol 3 ◽  
pp. 307-313
Author(s):  
Muhammad Fahson Hakim ◽  
Ahmad Sirojun Nuha ◽  
Widya Aini Lathifah ◽  
M. Ainul Yaqin
Keyword(s):  
Information System ◽  
System Development ◽  
Unit Cost ◽  
Cost Calculation ◽  
Activity Based Costing ◽  
Cost Information ◽  
Goods And Services ◽  
Management Concepts ◽  
The Government ◽  
The Cost

In developing an information system the school must determine a strategy in its development. Look for managers who are reliable in making decisions that are oriented to reliable development. One of the proper management concepts is cost accuracy. Accuracy of charging costs on cost objects is very important for users of cost information. Beside the accuracy, it is also needed to find out the cost per unit needed in the information system. This is intended to have a price benchmark for the development of information systems in the future. In this study the unit cost calculation uses the ABC (Activity Based Costing) method which emphasizes the cost calculation for the activities involved. The allocation of costs is based on salary data from trusted institutions, namely the Pedoman Standard Minimal 2019 by INKINDO. The results of this study get a total cost value of 18.407.082,00while the cost of each complexity is 5,301.00 with the standard cost of procurement of goods and services issued by the government and several survey institutions.

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