avoidance measures
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2022 ◽  
Vol 8 (1) ◽  
pp. 134-144
Author(s):  
Xiaobo Shi ◽  
Chenchen Liu ◽  
Wanying Liu ◽  
Fang Shen ◽  
Jiayan Chen ◽  
...  

Project schedule management is an important part of prefabricated construction project management. General contracting is an effective way to promote the development of prefabricated construction. However, at present, from the perspective of general contracting, the risk factors affecting the project progress of prefabricated buildings are not clear, and the relationship between risks is not known. The purpose of this study is to study the composition, hierarchical structure and transmission path of schedule risk factors of prefabricated construction in general contracting mode, so as to help the general contractor formulate effective schedule risk avoidance measures. This study uses grounded theory to obtain 22 risk factors that affect the progress of assembly building projects, and the data are from expert interviews. Using Delphi method and interpretative structural modeling (ISM), these factors are divided into seven levels, and the ISM model of schedule risk factors is constructed. The research shows that there are 60 progress risk transmission paths, and four progress risk transfer chains are obtained. This paper also further analyzes and puts forward suggestions to avoid risks for each level. Doi: 10.28991/CEJ-2022-08-01-010 Full Text: PDF


2021 ◽  
Vol 19 (3) ◽  
pp. 125-135
Author(s):  
Pınar Gür Çetinkaya ◽  
Elif Soyak Aytekin ◽  
Ayşegül Akarsu ◽  
Ümit Murat Şahiner ◽  
Bülent Enis Şekerel ◽  
...  

ABSTRACTObjective: The avoidance of house dust mite (HDM) is crucial in the management of HDM allergies. We aimed to demonstrate the implementation and perspective of the parents whose children had HDM allergy/sensitization to HDM avoidance measures. Materials and Methods: Parents of the patients with HDM sensitization were interviewed via telephone questionnaires.Results: One hundred and three patients with asthma (73.8%), allergic rhinitis (AR) (77.7%) and/or atopic dermatitis (AD) (29.1%) aged four to 18 years were included in the study. Seventy-one patients had multiple allergic diseases (68.9%). Of the parents, 39.8% fully adhered to HDM avoidance measures, and their education status was as follows: 41.5% illiterate/elementary/middle school, 31.7% high school, and 26.8% associate’s degree/university. In addition, 32.2% of the mothers who were partially adherent (n=62) were illiterate or had graduated from elementary/middle school, 33.9% had graduated from high school, and 33.9% had an associate’s degree or had graduated from university. Forty-one (39.8%) mothers were working, and most of them (61%) had graduated from university or had an associate’s degree. Nearly half of the mothers who were partially adherent to HDM measures were working (n=32). In the multivariate analysis, the risk factors for partial adherence to measures was to be a working mother [OR:4.072, 95%CI: 1.350-12.882, p=0.013] and to have the belief that the measures were useless [OR:4.886, 95%CI: 1.499-15.923, p=0.008]. However, no relationship was shown between adherence to the measures and the severity of AR or AD, asthma control status and having multiple allergic diseases.Conclusion: Full adherence to HDM avoidance measures was considerably dependent on the mothers’ working status and belief in the ineffectiveness of the measures whereas there was no relationship to the severity of allergic diseases. This study also revealed how the education status of the mothers affected the adherence to allergen avoidance measures in real life.Keywords: Children, Dermatophagoides pteronyssinus,Dermatophagoides farinae, house dust mites, avoidance measures, parents, pediatrics, questionnaire


2021 ◽  
Author(s):  
◽  
Gregory Francis Kelly

<p>In this thesis I review New Zealand's present inheritance laws which are characterised by: 20 disparate statutes stretching back 100 years; a lack of clear and consistent policies; a failure to adapt to fundamental changes in life expectancy, re-partnering and family groupings that have taken place over the last 40 years; inconsistent judicial decision-making; dual jurisdiction of the Family Court and High Court; mechanisms to avoid the consequences of the current legislation. Calls for urgent and fundamental reform have been met by piecemeal ad hoc changes. In contrast, reform in Australia has been systematic and carefully analysed. After considering the two common inheritance regimes around the world (the fixed rule scheme and the court-based discretionary system), I reach two fundamental conclusions: adoption of an inheritance code; recognition of the principle of testamentary freedom. In addition I recommend a number of changes to New Zealand's inheritance laws, and in particular: acceptance of the primacy of the position of a surviving spouse or partner; replacement of the current family protection and testamentary promises claims with support and contribution claims; restriction of estate claims to spouses, partners and minor children; recognition of the rights of "accepted children" (stepchildren and whangai); clarification of the ability to compromise and contract out of claims; empowering one court to administer all inheritance laws; anti-avoidance measures; equating the rights of spouses, civil union partners and long term de facto partners on separation. I conclude this thesis with a skeleton of the proposed inheritance code including drafts of some of the key provisions.</p>


2021 ◽  
Author(s):  
◽  
Gregory Francis Kelly

<p>In this thesis I review New Zealand's present inheritance laws which are characterised by: 20 disparate statutes stretching back 100 years; a lack of clear and consistent policies; a failure to adapt to fundamental changes in life expectancy, re-partnering and family groupings that have taken place over the last 40 years; inconsistent judicial decision-making; dual jurisdiction of the Family Court and High Court; mechanisms to avoid the consequences of the current legislation. Calls for urgent and fundamental reform have been met by piecemeal ad hoc changes. In contrast, reform in Australia has been systematic and carefully analysed. After considering the two common inheritance regimes around the world (the fixed rule scheme and the court-based discretionary system), I reach two fundamental conclusions: adoption of an inheritance code; recognition of the principle of testamentary freedom. In addition I recommend a number of changes to New Zealand's inheritance laws, and in particular: acceptance of the primacy of the position of a surviving spouse or partner; replacement of the current family protection and testamentary promises claims with support and contribution claims; restriction of estate claims to spouses, partners and minor children; recognition of the rights of "accepted children" (stepchildren and whangai); clarification of the ability to compromise and contract out of claims; empowering one court to administer all inheritance laws; anti-avoidance measures; equating the rights of spouses, civil union partners and long term de facto partners on separation. I conclude this thesis with a skeleton of the proposed inheritance code including drafts of some of the key provisions.</p>


2021 ◽  
Vol 14 (11) ◽  
pp. 1635-1647
Author(s):  
Alexander V. Demin ◽  
◽  
Ekaterina S. Efremova

The absence of a tax compliance theory in the Russian doctrine predetermined the objectives of the study – the search for promising tools to achieve the willingness of taxpayers to comply with the tax legislation voluntarily, as well as determining the place of coercive measures against taxpayers in order to ensure tax compliance in the Russian Federation. The work is based on the complex application of a number of general and special research methods (structural and functional analysis, comparative legal, formal-logical, system-structural methods). The information base of the research is represented by domestic legal acts and judicial practice, official data of the Federal Tax Service of Russia, scientific works of both Russian and foreign authors. The study’s main outcome is to validate the conclusion that tax administration (in order to ensure tax compliance) must combine not only the tools of coercive influence (tax audits, horizontal tax monitoring, anti-tax avoidance measures aimed at tackling aggressive tax planning) but also stimulating tools: interaction between tax payers and tax authorities in the form of information exchange, sending recommendations and proposals to the taxpayer on independent clarification of the tax base and tax obligations


Author(s):  
Allison GOH

Abstract At the second Belt and Road forum in 2019, the Chinese government set out its intentions to develop a “Green Belt and Road”. This paper will examine critical issues arising from green-financed projects under the Belt and Road. In particular, the root issue of the lack of harmonized sustainability standards for green bonds globally. While there are positive regulatory developments, there is still a big gap between companies’ reporting metrics and investors’ growing expectations of what constitutes “green”—constituting “green washing”. This issue compounds as green projects under the Belt and Road are often complex infrastructure projects, where unexpected (and negative) externalities may sometimes occur on the ground. In this regard, this paper advocates for robust risk management, where accurate forecasting of environmental harm and stakeholder engagement are implemented actively throughout the project's life cycle. Finally, adequate dispute resolution and avoidance measures should be adopted to protect stakeholders.


2021 ◽  
Vol 4 (3) ◽  
pp. 216-244
Author(s):  
Subagio Efendi

This study fills the gap in the tax authority’s Covid-19 financial aid verifications by examining, and nominating, Long-run ETR (Dyreng et al., 2008) as the better corporate tax avoidance measure in excluding tax evader firms from the broad stimulus programs. Analysing confidential tax returns of 4,752 largest firms (32,120 firm-years) in Indonesia over 2009 to 2017 periods, this study found 18.12 percent of total sample firms is able to retain its Long-run ETR below 10 percent, which indicates continual tax avoidance activities by these firms during observation periods. Moreover, applying univariate and multivariate Ordinary Least Squares and Panel Data estimations, this study reveals, relative to other tax avoidance measures, Lagged Cash ETR (Lisowsky, 2010; Lisowsky et al., 2013) present the most consistent reliability in predicting long-run income tax burdens. Thus, this study asserts, in the conditions of computing Long-run ETR is costly and impractical (i.e. because of data unavailability), tax authority and policymakers can directly analyse firms’ Lagged Cash ETR to gauge their long-run income tax burdens and tax compliance behaviours prior the economic downturn. 


PLoS ONE ◽  
2021 ◽  
Vol 16 (6) ◽  
pp. e0253782
Author(s):  
Stefanie A. Hartmann ◽  
Klaus Hochradel ◽  
Sören Greule ◽  
Felix Günther ◽  
Bruntje Luedtke ◽  
...  

Small wind turbines (SWTs) have become increasingly common within the last decade, but their impact on wildlife, especially bats, is largely unknown. We conducted an operational experiment by sequentially placing a mobile SWT with five different operational modes at six sites of high bat activity, including roosts, commuting structures, and highly frequented hunting areas. Bat flight trajectories around the SWT were documented at each site during five consecutive nights using a specifically designed high-spatial-resolution 3D camera. The recordings showed high bat activity levels close to the SWT (7,065 flight trajectories within a 10-m radius). The minimum distance to the rotor of each trajectory varied between 0 and 18 m, with a mean of 4.6 m across all sites. Linear mixed models created to account for site differences showed that, compared to a reference pole without a SWT, bats flew 0.4 m closer to the rotor (95% CI 0.3–0.6 m) if it was out of operation and 0.3 m closer (95% CI 0.1–0.4 m) if it was moving slowly. Exploratory behavior was frequently observed, with many bats deviating from their original flight trajectory to approach the rotor. Among 7,850 documented trajectories, 176 crossed the rotor, including 65 while it was in motion. The collision of one P. pygmaeus individual occurred during the experiment. These results demonstrate that, despite the generally strong ability of bats to evade moving rotor blades, bat casualties at SWTs placed at sites of high bat activity can reach or exceed the current threshold levels set for large wind turbines. As SWTs provide less energy than large turbines, their negative impact on bats should be minimized by avoidance measures such as a bat-friendly site selection or curtailment algorithms.


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