Tax Facilities through Omnibus Law Taxation: A Canon Taxation Review

This research is a conceptual study to examine tax policy in the pandemic situation with a canon taxation perspective, namely equity, certainty, convenience, and efficiency. The study conducted by using a literature review concerning the role of Omnibus Law includes tax facilities to attract foreign investment underlining strengths and weaknesses. Data is obtained through secondary sources in the form of archival reports and previous research relevant to the research. Based on the analysis of literature studies, this research produces several things. First, the principle of equity is found in adjusting corporate tax rates. Associated with the aim of attracting foreign investment, the tariff adjustment policy naturally will not be realized in 2020, where traffic between countries is restricted to prevent the spread of Covid-19. Second, in the tax policy scheme of domestic tax subject reclassification, which includes more than 183 foreigners working in Indonesia, and Indonesian citizens living abroad over 183 days are classified as subject to foreign tax. Tax is imposed on foreigners only on income earned in Indonesia. This pattern fulfills certainty principles. Third, the regional tax incentive scheme is an instrument that ensures the certainty of regional investment in line with the principles of equity and convenience. Furthermore, local tax exemptions can lower the price of consumer goods in the regions, thereby increasing the purchasing power of the wider community, which was hampered by the pandemic. In this way, local taxes play a role in increasing regional competitiveness through public policies (tax incentives), to improve the welfare of people, especially those affected by the epidemic. Fourth, the tax holiday scheme encourages industrial growth in accordance with the principle of efficiency.

Democracy and Adjustment in Niger: A Conflict of Rationales

In the early 1990s, Niger saw growing anger towards the military regime in power, not only because of police violence, but also due to its economic and social policies, particularly its first structural adjustment programme. After several months of revolts, the regime fell, giving way to a democratic government in 1991. Under pressure from international financial institutions, the new government quickly embarked on the same economic and social path as the previous one and adopted an adjustment policy, resistance to which had played a fundamental role in its accession to power. The government faced increasing street protests, and was overthrown by the army in January 1996, with most of the population not mobilizing to protect the democratic institutions. This article examines the conflicts of rationales that marked these few years, and shows how, by whom, and to what extent these rationales were opposed in practical terms. It also offers a social history of the adjustments by looking at how they were received by the people. By so doing, it looks back at a moment that has profoundly marked Niger's recent history: in this country, as in others, the adjustments have reconfigured rivalries, produced violence, and left an indelible mark on the political imaginary up to the present day.

A Multiobjective Optimization for Clearance in Walmart Brick-and-Mortar Stores

We developed a novel multiobjective markdown system and deployed it across many merchandising units at Walmart. The objectives of this system are to (1) clear the stores’ excess inventory by a specified date, (2) improve revenue by minimizing the discounts needed to clear shelves, and (3) reduce the substantial cost to relabel merchandise in the stores. The underlying mathematical approach uses techniques such as deep reinforcement learning, simulation, and optimization to determine the optimal (marked-down) price. Starting in 2019, after six months of extensive testing, we implemented the new approach across all Walmart stores in the United States. The result was a high-performance model with a price-adjustment policy tailored to each store. Walmart increased its sell-through rate (i.e., the number of units sold during the markdown period divided by its inventory at the beginning of the markdown) by 21% and reduced its costs by 7%. Benefits that Walmart accrues include demographics-based store personalization, reductions in operating costs with limited numbers of price adjustments, and a dynamic time window for markdowns.

Study on the boundary of development adjustment policy of B Oilfield

After more than ten years of water injection development, the water cut in the main block of oilfield B has increased rapidly and the production has decreased significantly. In view of the rapid rise of comprehensive water cut in the current oilfield, it is necessary to carry out the research on the development law of oilfield B and the reasonable boundary of various development adjustment indexes, so as to clarify the different production stages The development status and development index change law of the oilfield under different oil production rates provide an accurate and reliable theoretical basis for the rational development and adjustment of the oilfield. This paper provides theoretical basis and effective technical support for the adjustment in the middle and later stage of B oilfield development, which is of great significance to the stable production and long-term sustainable development of the oilfield.

CLIMATE AND HEALTH BENEFITS OF PHASING OUT IRON & STEEL PRODUCTION CAPACITY IN CHINA: FINDINGS FROM THE IMED MODEL

In recognition of the negative climate change and deteriorative air quality, the iron and steel industry in China was subject to production capacity phase-out policy (PCPP), which is deeply influencing industrial restructuring and national emission reduction targets. However, researches that quantitatively estimated the comprehensive impacts of such structural adjustment policy remain scant. For this purpose, this study expands and soft-links between GAINS and IMED models to characterize the impacts of climate change and PM[Formula: see text]-attributed health co-benefits. Results showed the PCPP based on scale limitation to eliminate backward capacities in the Beijing-Tianjin-Hebei region yields total benefits of 34.9 billion Yuan (4.2 billion USD), 89% of total coming from energy saving and carbon mitigation, more than policy costs (20.0 billion Yuan) in 2020, but the gap between benefit-cost will keep narrowing to [Formula: see text]2.8 billion Yuan ([Formula: see text]0.3 billion USD) in 2020–2030, indicating that policy improvement is needed in the long run. To further increase policy co-benefits and achieve multiple policy targets, the policymaker should readjust the PCPP by switching scale limitation to energy efficiency constraint. If doing that, the difference of benefit-cost will achieve 42.5 billion Yuan (5.1 billion USD). The regional disparity also exits due to the diverse ratio of benefit-cost in the selected provinces, calling for necessary fiscal incentives to the less developed area, e.g., Hebei, to promote closer integration.

Evaluation of Pharmacist Renal Dose Adjustments and Planning for Future Evaluations of Pharmacist Services

Background: Clinical pharmacy services are known to improve patient outcomes. Pharmacists contribute to patient care in the acute care setting in multiple ways, including providing advice and information to patients and the health care team, performing medication histories to prevent waste and support medication adherence, analyzing the cost-effectiveness of medications, and ensuring patient safety through patient monitoring and medication review. Specific clinical pharmacist services include managing intravenous to oral medication adjustments, renal dose adjustments, and performing pharmacokinetic dosing of medications, among others. Many of these clinical services are performed daily but are not evaluated for clinical quality or compliance with policies. Evaluating these clinical services may provide a multitude of benefits to pharmacy departments, health systems, and patients. Methods: The purpose of this study was to evaluate pharmacist use and percent compliance of a renal dose adjustment policy upon initial order verification and discharge. This was completed through retrospective chart review to determine if dose adjustments were made appropriately and descriptive statistics were used to establish pharmacist compliance. Those orders that were inappropriately adjusted were analyzed for trends that could lead to possible policy improvements or pharmacist education opportunities. The completed evaluation also led to the development of an evaluation system that can be utilized to routinely assess clinical pharmacist services. Conclusions: The results of this study are being used to develop and support future clinical service evaluations, inspire process improvements, and improve patient outcomes and pharmacist accountability.