Tax Incentives, Resource Allocation and Efficiency–Sustainable Development of Chinese Enterprise Annuity Plan

2017 ◽  
Vol 14 (5) ◽  
pp. 1-11
Author(s):  
Xiaowei Li ◽  
Zengwen Wang ◽  
Xiaodi Liu
Keyword(s):  
Resource Allocation ◽  
Sustainable Development ◽  
Tax Incentives ◽  
Chinese Enterprise ◽  
Enterprise Annuity

scholarly journals Efficient Resource Allocation and Utilization: The Missing Link in Nigeria’s Quest for Sustainable Development

2018 ◽  
Vol 32 (1) ◽  
pp. 264-275
Author(s):  
Abraham Osa Ehiorobo
Keyword(s):  
Resource Allocation ◽  
Sustainable Development ◽  
Urban Poor ◽  
Sustainable Development Goals ◽  
Monitoring And Evaluation ◽  
Poverty Line ◽  
Project Planning ◽  
Missing Link ◽  
Governance Practices ◽  
Development Goals

Abstract This study examines resource allocation and utilization in Nigeria as the missing link in the nation’s quest for sustainable development. The main objective of the research is to examine how inefficient allocation and utilization of material, human and financial resources has made the attainment of sustainable development goals (SDGs) elusive in Nigeria. Given the abundant resources at the disposal of successive regimes in the country, it is difficult to explain why the citizens remain desperately poor with 70 percent living below poverty line. The excruciating poverty faced by the rural majority and the urban poor has led some people into indulging in unwholesome practices such as armed robbery, pipeline vandalism, prostitution, risky migrations, advanced fee fraud and other forms of social vices. The paper utilizes a qualitative design based on the interpretivist philosophy while the ontological orientation is subjectivism. Findings from the study indicate that there has been gross inefficiency in resource allocation and utilization in Nigeria due to corruption, ethnic prejudices, bad governance practices, absence of accountability, lack of transparency and wasteful spending on frivolous activities. Conclusion drawn from the study indicates that if proper project planning, execution, monitoring and evaluation are carried out in a transparent manner, and resources are efficiently allocated and utilized, Nigeria would be on the path to sustainable development. The paper therefore recommends that economic and technical efficiencies should be embraced in resource allocation and utilization for Nigeria to attain sustainable development goals.

scholarly journals Optimization of County-Level Land Resource Allocation through the Improvement of Allocation Efficiency from the Perspective of Sustainable Development

2018 ◽  
Vol 15 (12) ◽  
pp. 2638 ◽  
Author(s):  
Lijing Tang ◽  
Dongyan Wang
Keyword(s):  
Resource Allocation ◽  
Sustainable Development ◽  
Agricultural Land ◽  
Optimal Allocation ◽  
Land Resource ◽  
County Level ◽  
Land Resources ◽  
Allocation Efficiency ◽  
Land Protection ◽  
Administrative Units

Land resources provide stable support for economic development in China. However, due to the scarcity of land, the contradiction between agricultural land protection and construction land expansion is prominent. Under such circumstances, optimal allocation of land resources between agricultural and nonagricultural uses is vitally important. In view of the fact that land resources are indispensable inputs for production activities in agricultural and nonagricultural sectors, reducing the efficiency loss of land resource allocation between agricultural and nonagricultural uses is the only way to optimize the process. Counties are the basic administrative units in China, and their improvement of allocation efficiency will help optimize nationwide land resource allocation. This paper constructs models for estimating county-level land resource allocation efficiency from the perspective of sustainable development and searches for countermeasures to improve allocation efficiency. W County is used as an example to demonstrate how to choose these targeted countermeasures. It is concluded that the best way to optimize county-level land resource allocation between agricultural and nonagricultural uses can be found by estimating allocation efficiency from the perspective of sustainable development.

State Financial Transfers in Environmental Protection: The Case of Vietnam

2014 ◽  
pp. 93-120 ◽  
Author(s):  
Hung Tran Khanh ◽  
Hung Nguyen Duc
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
Tax Incentives ◽  
The State ◽  
Business Sector ◽  
Environment Protection ◽  
State Budget ◽  
Financial Transfers ◽  
The Sustainable Development ◽  
Accelerated Depreciation

This paper examines the practice and the effectiveness of the instrument of state financial transfers to the business sector in the implementation of investment in the field of environmental protection through Environment Protection Funds. Focusing on the case of Vietnam Environment Protection Fund, we found that the instrument of state financial transfers including grants, soft loans, accelerated depreciation allowances, tax incentives, and subsidies have propensity for lack of effectiveness due to creating insufficient incentives and increasing burden on the State budget. The application of market-based instruments is more effective but in Vietnam the rate of this figure is only 1% for market-based instruments while most of its budget (99%) spends on soft loans projects. Therefore, the recommendations are proposed to reduce the instruments of state financial transfers and foster use of market-based instruments in environmental protection activities for the sustainable development.

scholarly journals A Study on the Chinese Enterprise Annuity Replacement Rate Problem

2014 ◽  
Vol 2 (1) ◽  
pp. 1-15
Author(s):  
Mei Yu ◽  
Haibin Xie ◽  
Xiaowei Huang ◽  
Jinhai Xu ◽  
Dan Ralescu
Keyword(s):  
Elderly Population ◽  
The Elderly ◽  
Standard Of Living ◽  
Replacement Rate ◽  
Important Indicator ◽  
Pension Income ◽  
Chinese Enterprise ◽  
The Cost ◽  
Enterprise Annuity ◽  
Rate Of Substitution

AbstractIn this paper, the enterprise annuity replacement rate in China is discussed. The enterprise annuity replacement rate refers to the ratio of pension income and wages income before retired. It is an important indicator to measure the standard of living of the elderly population. The paper succeeded derived the equilibrium model of the enterprise annuity fund under the cost and management fee, and the enterprise annuity replacement rate is deduced. Moreover, the sensitivity analysis of each parameter is given, and the enterprise annuity rate of substitution for different gender is also obtained, which shows that the existing system of enterprise annuity unfairness to exist between men and women.

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