scholarly journals Efficiency Assessment of Tax Measures in the European Countries Against the Effects of COVID-19

2022 ◽  
Vol 17 (1) ◽  
pp. 16-22
Author(s):  
Daria Bilenko ◽  
◽  
Serhii Kozlovskyi ◽  
Natalya Ivanyuta ◽  
Viktoriia Baidala ◽  
...  

Ongoing global COVID-19 pandemic is not only health crisis but the economic challenge. The future of society depends on how successfully the authorities find a balance between imposition of stringent restrictions and economic development. Tax policies play a role in reducing losses caused by the COVID-19 lockdowns. All countries are taking tax measures to mitigate the impact of the effects of COVID-19 pandemic on society. While the COVID-19 pandemic has not yet been defeated, it is too early to draw conclusions about which tax measures against the effects of COVID-19 are efficient. On the other hand, correct trajectory of economic recovery can be missed if not to analyze the other countries experience. The object of this study is tax measures in the European countries against the effects of COVID-19. The subject of the study is the fuzzy set theory to assess the efficiency of tax measures in the European countries against the effects of COVID-19. The aim of the study is to find out which European countries have been more succeeded in tax measures implementing and type of their immediate crisis response. The analysis is carried out in 29 European countries. The result of the study allows to state that the number of tax measures against the effects of COVID-19 does not affect their efficiency and the most popular type of immediate crisis response has been the business cash-flow enhances.

2018 ◽  
Vol 19 (4) ◽  
pp. 1008-1016 ◽  
Author(s):  
J. Caprario ◽  
A. S. Rech ◽  
A. R. Finotti

Abstract The decline in groundwater availability and quality has become a worldwide issue and has been the subject of several studies in recent decades. In this sense, the goal of this study is to assess the vulnerability of the Campeche Aquifer (Florianopolis, Brazil), identifying potential areas of possible contamination by the direct infiltration of runoff in drainage compensatory techniques. To achieve this goal, the following methodological steps were used: (1) data collection and preparation, (2) application of the DRASTIC model, (3) sensitivity analysis and (4) analysis of potential contamination by compensatory techniques. The results show that approximately 33% of the aquifer area presented moderate vulnerability to contamination. However, 29% of the remaining areas had high and extremely high vulnerability. Analysing the potential of contamination with drainage compensatory structures we verified that approximately 95% of them are located in areas of vulnerability classified as moderate and high. The other 5% were identified in areas with extremely high vulnerability. Sensitivity analyses indicated that the removal of topography, soil type and the impact of the vadose zone caused a large variation in vulnerability index. It is evident that there is a high potential of contamination of groundwater by direct infiltration of drainage compensatory structures.


1996 ◽  
Vol 118 (1) ◽  
pp. 121-124 ◽  
Author(s):  
S. Quin ◽  
G. E. O. Widera

Of the quantitative approaches applied to inservice inspection, failure modes, effects,criticality analysis (FMECA) methodology is recommended. FMECA can provide a straightforward illustration of how risk can be used to prioritize components for inspection (ASME, 1991). But, at present, it has two limitations. One is that it cannot be used in the situation where components have multiple failure modes. The other is that it cannot be used in the situation where the uncertainties in the data of components have nonuniform distributions. In engineering practice, these two situations exist in many cases. In this paper, two methods based on fuzzy set theory are presented to treat these problems. The methods proposed here can be considered as a supplement to FMECA, thus extending its range of applicability.


2019 ◽  
Vol 11 (24) ◽  
pp. 7014 ◽  
Author(s):  
Andrzej Biłozor ◽  
Szymon Czyża ◽  
Tomasz Bajerowski

Changes in land use, which accompany the development of towns, generate a transitional zone on the border between areas of urban and rural use, which—due to its complex (unspecified, fuzzy) land use—cannot be identified either as a rural or an urban area. In order to prevent the unplanned development, it should go according to plan, in line with the spatial order principles, making a coherent whole, taking into account all functional, socio-economic, cultural, as well as aesthetic factors and requirements. This paper describes studies and analyses of the fuzzy set theory applicability in studies of land use in areas around towns. The main aim of the study was to present the methodology, which employs fuzzy logic to identify and locate a transitional zone between rural and urban areas. This study dealt with the transitional zone at the junction of the urban and rural area and its parameters, which affect the type of land use. The attributes of the transitional zone were defined based on an analysis of current land use methods in areas under direct urbanisation pressure. The study was conducted in the city of Olsztyn (Poland) and on its outskirts, directly exposed to the impact of the developing city, with an area of 202.4 km2, within an 8-km radius of the city centre. The study determined the impact of individual forms of land use on the development of urban or rural use. The degree of each type of use—urban or rural—allowed for developing a fuzzy town and country model, identifying the urban investment border and its spatial dispersion, as well as identifying and locating the transitional zone between urban and rural areas. Moreover, land cover models based on the Corine land cover (CLC) data as well as high-resolution layers (HRL) impervious and canopy data were developed. The borders of urban investment determined on the basis of the fuzzy set theory assumptions, CLC, and HRL data were also identified and verified.


2009 ◽  
Vol 1 (3) ◽  
pp. 401-434 ◽  
Author(s):  
Oddbjørn Knutsen

This article is a comparative study of regional differences in social and political value orientations. I identify four central sets of value orientations: two Old Politics orientations – religious–secular and economic left–right; and two New Politics orientations – libertarian/authoritarian and green values. I use the international value studies from 15 West European countries as my empirical base. The article addresses three major research problems: (1) Which of the four value orientations is most strongly anchored in regional differences, and in which countries do we find the largest value differences between the regions? (2) Do we find the same ranking of the regions across the four value orientations, or do the value orientations group the regions in separate ways? (3) Can the other socio-structural variables explain the impact of region on value orientations, or is that impact unique? The average correlations between regions and each of the four value orientations are similar but somewhat larger for religious value and libertarian/authoritarian values. With regard to the second research problem, I hypothesize one-, two-, and three-dimensional solutions based on different spatial configurations. The one-dimensional configurations implied that there exist some (centre) regions that have secular, economic rightist, green, and libertarian regions, and (peripheral) regions with opposite value orientations. This pattern is clearly found in four countries. The expected two-dimensional solution with an Old Politics and a New Politics dimension was found in four countries, whereas the expected three-dimensional solution with two Old Politics and one New Politics dimension was found in three countries. In the multivariate analysis examining the causal impact of region, only a small portion of the correlation between region and value orientations was spurious when controlling for the other (quasi-)ascriptive variables. Furthermore, only a small portion of the impact of region was transmitted via social class variables.


2015 ◽  
Vol 53 (2) ◽  
pp. 230-246
Author(s):  
Sonja Jovanović ◽  
Snežana Đekić ◽  
Ivana Ilić

AbstractThe former role of tourism in terms of provision of accommodation and food has become outdated. Tourist offer increasingly includes additional activities, such as visits to various tangible and intangible cultural sites, and events that tourists perceive visually. In the contemporary tourism trends, cultural resources of Southeast European countries have become an important factor that maintains the competitiveness under conditions of the growing competition on a world scale. Cultural resources directly affect tourism, but there is also an inverse relationship reflected in the impact of tourism on cultural resources that are becoming an important factor for the choice of tourist destinations. The subject of this paper is to review the contribution of cultural resources to the development of tourist destinations with the help of the analysis of elements of Travel and Tourism Competitiveness Index - TTCI.


2019 ◽  
Vol 11 (1) ◽  
pp. 23-28
Author(s):  
Suparno Suparno ◽  
N. Praptiningrum ◽  
Ernisa Purwandari

Pendidikan inklusi sebagai sebuah pendekatan untuk memenuhi kebutuhan pendidikan belajar semua anak, menjadi solusi bagi peserta didik berkebutuhan khusus untuk mendapatkan layanan pendidikan setara dengan peserta didik pada umumnya termasuk siswa berkebutuhan khusus lamban belajar (slow learner). Daerah Istimewa Yogyakarta (DIY) sebagai salah satu provinsi penyelenggara pendidikan inklusi telah menerapkan pendidikan inklusi di semua kabupaten dan kota. Kajian ini penting untuk memperbaiki praktik pendidikan inklusi di DIY selanjutnya. Subjek dalam penelitian ini adalah siswa lamban belajar (slow learner) tingkat dasar (dasar 1-3) di tujuh SD Inklusi di Bantul. Hasil penelitian menunjukkan bahwa 1) implementasi pendidikan inklusi memberikan dampak positif terhadap capaian akademik membaca dan aritmatika siswa lamban belajar; 2) implementasi pendidikan inklusi belum menunjukkan dampak yang positif terhadap capaian akademik menulis siswa lamban belajar. Penelitian masih terbatas pada siswa lamban belajar sehingga perlu pengkajian lebih lanjut akan dampak pendidikan inklusi pada siswa berkebutuhan khusus lainnya. Inclusive education as an approachment to meet the needs of learning all children be a solution for students with special needs to get the services of education equivalent to students in general included in it students slow learner. Daerah Istimewa Yogyakarta (DIY) as one of the provinces of the organizers inclusive education in all of the regency and the city. This study is an important to improve the practice of inclusive education in DIY next time. The subject in this research are students with slow learner the basic (basic 1- 3) in seventh inclusive elementary school in Bantul. The results of the research indicate that 1) implementation inclusive education give a positive impact on their academic reading and arithmetical students with slow learner; 2) implementation inclusive education has not shown a positive impact on their academic wrote students with slow learner. The research is still limited on the students with slow learner so that need to more assessment will be the impact of inclusive education on the other students with special needs.


2018 ◽  
Vol 63 (216) ◽  
pp. 85-109 ◽  
Author(s):  
Sinisa Radic

The subject of the research in this paper is the impact of intellectual capital efficiency on the profitability of commercial banks in the Republic of Serbia. The efficiency of commercial banks? intellectual capital was measured by the created value added in the observed period, using the Value Added Intellectual Coefficient methodology (VAIC). Empirical analysis was carried out using econometric analysis of panel data for 27 banks that were operating in the banking sector of the Republic of Serbia in the period 2008-2016. The results of the analysis show that the significance of the impact of the efficient use of intellectual capital on the profitability of banks operating in Serbia depends on the selected profitability measure. When ROA is chosen as an indicator of profitability the bank?s level of indebtedness determines the sign of this influence, so at higher levels of indebtedness efficient use of intellectual capital negatively affects the profitability of the bank. On the other hand, in this case the size of the bank does not significantly affect the dependence of the bank?s profitability on the efficient use of its intellectual capital. If ROE is a measure of the profitability of banks the efficient use of intellectual capital has no significant impact on banks? profitability.


Author(s):  
Piero Ignazi

Abstract Political parties share a very bad reputation in most European countries. This paper provides an interpretation of this sentiment, reconstructing the downfall of the esteem in which parties were held and their fall since the post-war years up to present. In particular, the paper focuses on the abandonment of the parties' founding ‘logic of appropriateness’ based, on the one hand, on the ethics for collective engagement in collective environments for collective aims and, on the other hand, on the full commitment of party officials. The abandonment of these two aspects has led to a crisis of legitimacy that mainstream parties have tried to counteract in ways that have proven ineffective, as membership still declines and confidence still languishes. Finally, the paper investigates whether the new challenger parties in France, Italy and Spain have introduced organizational and behavioural changes that could eventually reverse disaffection with the political party per se.


Author(s):  
Olivier Walusinski

On December 28, 1885, Gilles de la Tourette defended his doctoral thesis in medicine with his teacher, Jean-Martin Charcot, presiding over the jury. The subject, proposed by Charcot himself, involved studying footprints made on sheets of white paper and establishing gait anomalies during various stages of neurological disorders. Gilles de la Tourette spent 1884 and 1885 working on his thesis. His footprints graphical study, which may appear simplistic, is the first of its kind in neurology, making it innovative and valuable. It drew on similar orthopedic studies previously conducted in other European countries. These studies are reviewed here, and the genesis, technical aspects, and results of Gilles de la Tourette’s study are analyzed. The impact of his thesis is examined based on summaries published in the medical press and the fact that Gilles de la Tourette was awarded a prize by the Académie de Médecine for this work.


2013 ◽  
Vol 2013 ◽  
pp. 1-10 ◽  
Author(s):  
Harish Garg ◽  
Monica Rani ◽  
S. P. Sharma

The present paper investigates the reliability analysis of industrial systems by using vague lambda-tau methodology in which information related to system components is uncertain and imprecise in nature. The uncertainties in the data are handled with the help of intuitionistic fuzzy set (IFS) theory rather than fuzzy set theory. Various reliability parameters are addressed for strengthening the analysis in terms of degree of acceptance and rejection of IFS. Performance as well as sensitivity analysis of the system parameter has been investigated for accessing the impact of taking wrong combinations on its performance. Finally results are compared with the existing traditional crisp and fuzzy methodologies results. The technique has been demonstrated through a case study of bleaching unit of a paper mill.


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