flat rate
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2022 ◽  
Vol 14 (2) ◽  
pp. 735
Author(s):  
Dimitrios Kremmydas ◽  
Konstantinos Tsiboukas

A key issue in CAP strategic planning in Greece is the treatment of historical entitlements. An unequal level of payments per hectare is difficult to justify in terms of the CAP’s rationale, and so the abolishment of these entitlements seems to be the most reasonable option. However, for historical reasons, this abolishment may result in a transfer of payments from smaller to larger farms and between different agricultural sub-sectors which could in turn lead to negative effects on the incomes of small farms and lead to farmers leaving the sector. We simulate the change to a flat rate payment in order to quantify these effects, then explore the possibility of employing the new obligatory redistribution measure, termed complementary income support, to mitigate any negative effects. We conclude that redistribution is, indeed, a powerful tool for fine-tuning decoupled payments if historical entitlements are to be abolished.


Neurology ◽  
2021 ◽  
Vol 98 (1 Supplement 1) ◽  
pp. S7.2-S7
Author(s):  
Mr. Daniel Corwin ◽  
Julia Orchinik ◽  
Bernadette D'Alonzo ◽  
Christina Master ◽  
Anish K. Agarwal ◽  
...  

ObjectiveTo determine the incentivization strategy that maximizes patient adherence to report symptoms and activity via ecological momentary assessment (EMA) following pediatric concussion.BackgroundConcussion is a common pediatric injury. Traditionally, outcome assessment has occurred at discrete points-in-time, days or weeks apart, relying on patient's subjective recall of symptoms and activity. EMA is a behavioral measurement approach that allows for reporting of real-time symptoms and behaviors in real-life settings. While feasible in adolescents, the ideal strategy to maximize responsiveness from the emergency department (ED) setting is unknown.Design/MethodsThis was a randomized controlled trial of patients age 13–18 with concussion presenting to an urban, academic pediatric ED within 5 days of injury. Patients were randomized to one of 4 incentive-based arms: 2 dynamic (loss-based and streak) and 2 flat-rate (monetary and electronic device). Through the ReCoUPS app, patients reported symptoms 3 times per day and cognitive activity once each evening for 3 weeks. Physical activity (step count) and sleep were monitored using a FitBit (which was kept by the participant in the electronic device flat-rate arm). The primary outcome was proportion of prompts to which patients responded. Secondary outcomes included daily symptom change and time to symptom resolution.ResultsThirty participants were enrolled, median age 15.5 years, 60% female. Median proportion completed was 81% in the loss-based arm, 59% in the streak accrual arm, 50% in the FitBit-received arm, and 57% monetary flat rate arm. Retention was higher in the dynamic compared to the flat arms (68% v. 54%, p = 0.065). There was no significant difference between morning, afternoon, and evening symptoms. Sixty-four percent of participants had symptom resolution during the 3-week follow-up.ConclusionsDynamic incentivization showed higher rates of response to tri-daily symptom prompts compared with flat-fee incentivization. This data shows tracking concussed youth using EMA from ED is feasible using a dynamic incentivization strategy.


Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 194
Author(s):  
Naoufel Mahfoudh ◽  
Imen Gmach

The purpose of this paper is to examine the various structural determinants of revenue and tax effort in Tunisia. We used on the empirical study an ARDL model to estimate the dynamic equation of fiscal potential and its structural and non-structural determinants covering the period of 1996–2017 in Tunisia. The empirical results show that before 2010, Tunisia fully exploited its fiscal potential, and the tax effort was above unity. After 2010 this trend was reversed. Despite the increase in the tax burden, Tunisia is below potential. The results showed that Tunisia is facing dramatic difficulties in mobilizing more tax revenue with this same taxpayer base. As a result, it is called upon to orient reform actions towards two aspects: broadening the taxpayer base to guarantee more tax fairness and adopting an awareness and motivation strategy aimed at greater tax compliance. Tunisia should adopt reforms that aim to eliminate the flat-rate regime and put in place advantages and procedures to facilitate and motivate the transition from informal to formal. Finally, it would be wise to further regulate cash payments and ensure the application of the legal rules governing the matter. In order to optimize the allocation of budgetary resources and ease the pressure on public finances, it would be appropriate, even with a delay in relation to the legislation to fight tax evasion and fraud by improving the human and material resources made available to the tax administration and consolidating its digitalization efforts.


Nanomaterials ◽  
2021 ◽  
Vol 11 (12) ◽  
pp. 3306
Author(s):  
Yuzhu He ◽  
Yuanyuan Li ◽  
Enjun Zuo ◽  
Songling Chai ◽  
Xiang Ren ◽  
...  

For the benefit of antibacterial Ti on orthopedic and dental implants, a bioactive coating (Pac@PLGA MS/HA coated Ti) was deposited on the surface of pure titanium (Ti), which included two layers: an acid–alkali heat pretreated biomimetic mineralization layer and an electrosprayed Poly (D,L-lactide-co- glycolic acid) (PLGA) microsphere layer as a sustained-release system. Hydroxyapatite (HA) in mineralization layer was primarily prepared on the Ti followed by the antibacterial coating of Pac-525 loaded by PLGA microspheres. After observing the antimicrobial peptides distributed uniformly on the titanium surface, the release assay showed that the release of Pac-525 from Pac@PLGA MS/HA coated Ti provided a large initial burst followed by a slow release at a flat rate. Pac@PLGA MS/HA coated Ti exhibited a strong cytotoxicity to both Gram-negative bacteria (Escherichia coli) and Gram-positive bacteria (Staphylococcus aureus). In addition, Pac@PLGA MS/HA coated Ti did not affect the growth and adhesion of the osteoblast-like cell line, MC3T3-E1. These data suggested that a bionic mineralized composite coating with long-term antimicrobial activity was successfully prepared.


2021 ◽  
Vol 2 (5) ◽  
pp. 6260-6277
Author(s):  
Elvis Maximo Alvarez Torres ◽  
Nadia Yanira Maycock Pérez ◽  
Katherine Jazmin Alvarez Cardenas ◽  
Bryan Samir Alvarez Cardenas

El sistema educativo peruano se encuentra en crisis consecuencia de la pandemia del Covid-19. Los protocolos informáticos (Audio/Video) a distancia forzados en el 2020 se vienen replicando con ligeras mejoras en el 2021 para solucionar el problema del distanciamiento social en el sistema educativo estatal, lo que se asumió de manera similar en el sistema educativo privado. El presente estudio es una investigación cualitativa exploratoria basado en la “observación participante”, se utilizó el método de revisión analítica, seleccionando experiencias, analizando la teoría y la praxis educativa. Tiene como objetivo, identificar la práctica docente y estudiantil en situación de pre y post-pandemia. Desde la perspectiva docente, un pequeño grupo contaba con competencias digitales; pero, la mayoría se mantuvo alejada de las TICs improvisando su aplicación en el 2020; Los estudiantes, no cuentan con un plan estructurado, algunos no tienen computadoras, otros no tienen internet o tarifa plana utilizando celulares; la adaptación por parte de los estudiantes es complicada; algunos en clases solo marcan asistencia, pues se registran y no están pendientes de las sesiones, otros argumentan fallas inexistentes; esta situación, es probable que se agudice en el 2021. El presente trabajo concluye que el Covid-19 ha incrementado metas de atención en las instituciones educativas públicas; la teoría educativa ha cambiado y es necesario plantear un nuevo paradigma educativo.   The Peruvian educational system is in crisis as a result of the Covid-19 pandemic. The computer protocols (Audio/Video) at a distance forced in 2020 are being replicated with slight improvements in 2021 to solve the problem of social distancing in the state educational system, which was assumed in a similar way in the private educational system. The present study is an exploratory qualitative research based on “participant observation”, the analytical review method was used, selecting experiences, analyzing the theory and educational practice. Its objective is to identify the teaching and student practice in a pre- and post-pandemic situation. From the teaching perspective, a small group had digital skills; But, the majority stayed away from ICTs, improvising their application in 2020; The students do not have a structured plan, some do not have computers, others do not have internet or a flat rate using cell phones; adaptation by students is complicated; some in classes only mark attendance, since they are registered and are not pending the sessions, others argue non-existent failures; This situation is likely to worsen in 2021. This study concludes that Covid-19 has increased care goals in public educational institutions; educational theory has changed and it is necessary to propose a new educational paradigm.  


Author(s):  
R. Ogata ◽  
S. Segawa ◽  
S. Rashid ◽  
H. Nakayama

Abstract The Water and Sanitation Agency of Faisalabad has tried to increase its revenue by increasing both its water demands and total number of customers. To this end, a pilot activity was implemented. Two selected pilot areas were hydraulically separated to increase water pressures within the areas. The results showed that the durations of water supply increased from 3.5 to 12 hours and from 6 to 18 hours per day in the pilot areas. The water pressure in each pilot area increased from 2 to 10 m and from 3 to 18 m, respectively. Wastewater contamination was also eliminated after increasing the water pressure. Customers were informed of these achievements through workshops, flyers, and banners on streets, which encouraged them to shift from a flat rate system to a metering system. Consequently, the total billed amounts for two pilot areas in March 2019 increased by 65.0% and 97.0%, compared with those from November 2016. The bill collection ratios also increased from 48.2% to 56.9% and from 48.1% to 60.6% during pilot activities. Improving services of water supply utilities through the formation of a water distribution area with an increase in water pressure is recommended as an effective method for revenue augmentation.


2021 ◽  
Vol 5 ◽  
pp. 15
Author(s):  
Heather L. Morrison ◽  
Derek Mittleider ◽  
Kevin Wallace

A 58-year-old female was admitted to the hospital with bilateral pulmonary embolism (PE) with right heart strain. Her medical history included a previous PE resulting in thrombolysis and inferior vena cava filter placement, heparin-induced thrombocytopenia, morbid obesity, and chronic pain that was treated with an epidural injection 2 weeks prior to admission. This case is unusual due to the need for alternative anticoagulation management during thrombolysis in a patient with a heparin allergy who was at increased risk for bleeding. She was initiated on argatroban to achieve therapeutic aPTTs before receiving both mechanical thrombectomy and alteplase through ultrasound-facilitated catheter-directed thrombolysis. The argatroban was reduced to a flat rate of 0.5 mcg/kg/ min during thrombolysis and was subsequently increased to achieve therapeutic aPTTs upon completion of thrombolysis. The patient was transitioned from argatroban to apixaban for lifelong anticoagulation.


Author(s):  
Ju Myung Song ◽  
Yao Zhao

Problem definition: We study the coordination of an E-commerce supply chain between online sellers and third party shippers to meet random demand surges, induced by, for instance, online shopping holidays. Academic/practical relevance: Motivated by the challenge of meeting the unpredictable demand surges in E-commerce, we study shipping contracts and supply chain coordination between online sellers and third party shippers in a novel model taking into account the unique features of the shipping industry. Methodology: We compare two shipping contracts: the risk penalty (proposed by UPS) and the flat rate (used by FedEx), and analyze their impact on the seller, the shipper, and the supply chain. Results: Under information symmetry, the sophisticated risk penalty contract is no better than the simple flat rate contract for the shipper, against common belief. Although both the risk penalty and the flat rate can coordinate the supply chain, the risk penalty does so only if the shipper makes zero profit, but the flat rate can provide a positive profit for both. These results represent a new form of double marginalization and risk-sharing, in sharp contrast to the well-known literature on the classic supplier-retailer supply chain, where risk-sharing contracts (similar to the risk penalty) can bring benefits to all parties, but the single wholesale price contract (similar to the flat rate) can achieve supply chain coordination only when the supplier makes zero profit. We also find that only the online seller, but not the shipper, has the motivation to vertically integrate the seller-shipper supply chain. Under information asymmetry, however, the risk penalty brings more benefit to the shipper than the flat rate, but hurts the seller and the supply chain. Managerial implications: Our results imply that information plays an important role in the shipper’s choices of shipping contracts. Under information symmetry, the risk penalty is unnecessarily complex because the simple flat rate is as good as the risk penalty for the shipper; moreover, it is better for the seller-shipper coordination. However, under information asymmetry, the shipper faces additional shipping risk that can be offset by the extra flexibility of the risk penalty. Our study also explains and supports the recent practice of online sellers (e.g., Amazon.com and JD.com), but not shippers, to vertically integrate the supply chain by consistently expanding their shipping capabilities.


2021 ◽  
pp. 095892872110357
Author(s):  
Borbála Kovács

A decade of writing on the politics of flat-rate tax adoption and diffusion across post-socialist Europe and Asia has presented these reforms as revolutionary, but at least bold. However, in what ways they might have proven so and for whom has not been investigated. Based on a micro-level study of actual personal income tax rates for the 1991–2018 period, the article engages critically with the scope of the flat tax ‘revolution’ in three different flat tax nations, early adopter Lithuania, later-adopter Romania and recent-adopter Hungary. The analysis shows that the introduction of flat-rate tax in no way revolutionised actual tax burdens for the majority of earners, not even for high-income earners, whose tax burdens had been declining for at least a decade before the arrival of flat tax in both Romania and Hungary. The article also reveals the crucial role played by standard tax credits in shaping tax regime progressivity not only in flat tax regimes, but also progressive ones. The article suggests that the novelty of policy ideas cannot be assumed, but needs to rest on comparisons of outcomes.


2021 ◽  
Vol 5 (1) ◽  
pp. 50-73
Author(s):  
Nugroho Agung Wijoyo

The Indonesian Deposit Insurance Corporation (LPS) initially imposed the flat rate premium system, the same premium rate for all banks, which is 0.2% of the total third party funds (DPK) of commercial banks. However; when there is a change in the value of deposits guaranteed, LPS needs to change from the flat rate premium system to the Differential Premium System. This study uses Probability of Default (PoD), derived from the Merton Model (1974), for each individual Commercial Bank in Indonesia in implementing the Differential Premium System as the mandate of Article 15 paragraph (1) of the Law. Thus, each individual bank will pay a premium in accordance with the probability of default to LPS. This study finds that the average of probability of default of all commercial banks in the period 2002-2014 reaches 57.12%. Bank that has the smallest average Probability of Default (PoD) is Bank 151  with a PoD of 14.10% and an AA category rating. The second position is Bank 427 with a PoD of 18.20% and a rating of A. While the third position is Bank 14 with a PoD of 18.70% also with a rating of A. This study finds that the Differential Premium System in Indonesia can be implemented, given that LPS revenue will not be reduced much or at least close to the flat rate premium system, when LPS imposes the Differential Premium System.


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