scholarly journals The Worth of the ‘While’

2020 ◽  
Vol 64 (2) ◽  
pp. 120-140
Author(s):  
Matti Eräsaari
Keyword(s):  
Tax Administration ◽  
Moral Choice ◽  
Work Time ◽  
Local Exchange ◽  
Community Currency ◽  
Measuring Scale ◽  
Exchange Network

Taxation always involves an element of value quantification, since to tax is also to implement a measuring scale—a process that is usually taken for granted. But when it becomes necessary to determine the taxational value of abstract time or labor, it is also necessary to outline the principles upon which such value is established. This article discusses the conflicting views of the Finnish Tax Administration and the Helsinki Timebank, a local exchange network, about how to tax ‘whiles’, the community currency that equates to one-hour stretches of work time. Based on a 2013 ruling by the Finnish tax authority and the Timebank’s responses to it, the article asks, to what degree can the choice of a particular ‘standard’ be taken as a ‘moral’ choice?

Regulation and the Deployment of Broadband

2011 ◽  
pp. 278-302 ◽  
Author(s):  
James E. Prieger ◽  
Sunhwa Lee
Keyword(s):  
Competition Policy ◽  
Incentive Regulation ◽  
Local Exchange ◽  
Access Technology ◽  
Broadband Service ◽  
Service Deployment ◽  
The World ◽  
Exchange Network ◽  
The Impact

This study examines the impact of telecommunications regulatory policy on broadband service deployment. Using U.S. data covering all forms of access technology (chiefly DSL and cable modem) and all areas served by major carriers, we investigate the impact of state and federal regulation on broadband availability. Alternative regulation increases the probability of broadband availability, particularly for price caps. Unbundled network element (UNE) rates, the prices incumbent carriers charge to competitors for access to the local exchange network, also matter. Areas with lower UNE rates have a slightly higher probability of broadband availability. The effects of UNE rates on broadband deployment are largest where incentive regulation is in place. Our objective in examining regulatory factors is to highlight the role of incentive regulation and local telecommunications competition policy—policies used or available around the world—in stimulating broadband service deployment.

WDM deployment in the local exchange network

1998 ◽  
Vol 36 (2) ◽  
pp. 56-61 ◽  
Author(s):  
P.V. Hatton ◽  
F. Cheston
Keyword(s):  
Local Exchange ◽  
Exchange Network

PENGARUH BUDAYA, MOTIVASI KERJA DAN KOMPETENSI TERHADAP KINERJA KARYAWAN

2019 ◽  
Vol 5 (1) ◽  
pp. 11-21
Author(s):  
Riza Faizal ◽  
Maman Sulaeman ◽  
Ismayudin Yulizar
Keyword(s):  
Work Motivation ◽  
Employee Performance ◽  
Sampling Technique ◽  
Work Culture ◽  
Work Time ◽  
Work Quality ◽  
Service Excellence ◽  
Positive Effect ◽  
External Motivation ◽  
Culture Work

The aim of this research is to know and to analyze the influence of work culture, work motivation and competency on employee's performance. The Objects are employees of  BJB bank at Ciamis, Garut and Tasikmalaya). The method used is descriptive. The sample was taken by using total sampling technique with total of the samples 89 people. By path analysis, the research found that work motivation with indicators internal and external motivation; work culture with indicators of Service excellence, Professionalism, Integrity, Respect, Intelligence, Trust included in the high category. Work motivation with indicators of internal motivation and external motivation is included in the sufficient category. Competencies with indicators of Work Quality, Cooperation, Responsibility and Quantity of work are included in the sufficient category. Employee performance with indicators of Work Quality, Discipline Behavior, Use of work time and Attendance are included in the sufficient category. There is a partial positive effect and simultaneous work culture, work motivation and competence on employee performance so that the hypothesis is verified. This means that if the strategy which includes work culture, work motivation and competence is increased, the performance of bank employees to Tasikmalaya, Garut and Ciamis will be better.

VAT Refund under Conditions of Zero Tax Rate

2007 ◽  
pp. 120-136
Author(s):  
R. Saakyan ◽  
I. Trunin
Keyword(s):  
Comparative Analysis ◽  
Point Of View ◽  
Tax Administration ◽  
Tax Rate ◽  
Export Sector ◽  
Tax Legislation

Main directions of tax legislation development are considered in the article from the point of view of relevancy of zero tax rate implementation and tax refund. Special emphasis is placed on the problem of tax refund delay that undermines the competitiveness of the export sector of economy. Comparative analysis of VAT refund mechanisms in different countries and Russia with respect to effectiveness of tax administration has allowed to formulate some hypotheses concerning relevant parameters of refund and test them with the help of various methods and models.

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