Predictive Modelling of Covid-19 Stimulus Funds Paid for Nursing Home Quality Incentive Program

Painstaking measures should be taken to determine how federal dollars are spent. Proper justification for allocation of funds rooted in logic and fairness leads to trust and transparency. The COVID-19 pandemic has warranted rapid response by government agencies to provide vital aide to those in need. Decisions made should be evaluated in hindsight to see if they indeed achieve their objectives. In this paper, the data collected in the final four months of 2020 to determine funding for nursing home facilities via the Quality Incentive Program will be analysed using data mining techniques. The objective is to determine the relationships among numeric variables and formulae given. The dataset was assembled by the Health Resources and Services Administration. Results are given for the reader’s insight and interpretation. With the data collection and analytical process, new questions come to light. These questions should be pondered for further analysis.

PELATIHAN PEMANFAATAN INSENTIF PAJAK BAGI UMKM PADA MASA PANDEMI COVID-19

ABSTRAKKegiatan Pengabdian Kepada Masyarakat ini dilakukan bertujuan memberikan informasi perpajakan bagi UMKM agar dapat memanfaatkan program Insentif Pajak yang diberikan Pemerintah pada UMKM di masa Pandemi COVID-19. Pada tahun 2020, ada sekitar 280.000 wajib pajak UMKM yang memanfaatkan atau sekitar 65% dari target. Yang artinya hanya 65% UMKM yang memanfaatkan insentif pajak tersebut. Insentif pajak merupakan kebijakan perpajakan yang diberikan oleh pemerintah kepada wajib pajak tertentu baik individu atau organisasi yang mendukung pemerintah, yang digunakan dalam memberikan dorongan dan kemudahan bagi wajib pajak agar tetap patuh dalam menjalankan kewajiban perpajakannya baik sekarang maupun di masa mendatang. Dimana Pandemi Covid-19 berdampak terhadap semua Usaha Mikro Kecil Menengah (UMKM) yang menjadi penopang perkembangan ekonomi Indonesia, banyak usaha UMKM di Indonesia mengalami penurunan omzet penghasilan bahkan sampai menutup usahanya dikarenakan kebangkrutan. Metode pelaksanaan kegiatan pengabdian kepada masyarakat ini dilakukan dengan cara Sosialisasi dan Pelatihan. Sosialisasi mengenai PMK Nomor 82/PMK.03/2021 yang kemudian dilanjutkan dengan pelatihan insentif pajak usaha mikro kecil menengah (UMKM) atau PPh final DTP. Hasil dari kegiatan ini ditemukan bahwa pelaku UMKM banyak yang belum paham cara menghitung dan menyetor Pajak Penghasilan UMKM dikarenakan terbatasnya sumber daya yang dimiliki. Dan setelah mengikuti kegiatan ini diharapkan dapat memberikan tambahan informasi dan kemampuan peserta dalam menghitung dan menyetor Pajak Penghasilan UMKM serta memanfaatkan program insentif pajak UMKM di masa Pandemi COVID-19. Kata kunci: insentif pajak; PPh final; UMKM; lapor pajak. ABSTRACTThis Community Service activity is carried out with the aim of providing tax information for MSMEs so that they can take advantage of the Tax Incentive program provided by the Government to MSMEs during the COVID-19 Pandemic. In 2020, there are around 280,000 MSME taxpayers who utilize or around 65% of the target. This means that only 65% of MSMEs take advantage of these tax incentives. Tax incentives are tax policies provided by the government to certain taxpayers, both individuals or organizations that support the government, which are used to provide encouragement and convenience for taxpayers to remain obedient in carrying out their tax obligations both now and in the future. Where the Covid-19 Pandemic has an impact on all Micro, Small and Medium Enterprises (MSMEs) which are the pillars of Indonesia's economic development, many MSME businesses in Indonesia have experienced a decline in income turnover and even closed their businesses due to bankruptcy. The method of implementing community service activities is carried out by means of socialization and training. Socialization regarding PMK Number 82/PMK.03/2021 which was then followed by training on tax incentives for micro, small and medium enterprises (UMKM) or final PPh DTP. The results of this activity found that many MSME actors did not understand how to calculate and deposit MSME Income Tax due to limited resources. And after participating in this activity, it is expected to be able to provide additional information and participants' abilities in calculating and depositing MSME Income Tax and taking advantage of the MSME tax incentive program during the COVID-19 Pandemic. Keywords:. tax Incentives; final income tax; MSMEs; tax report.

ON THE NEED TO IMPLEMENT THE PRINCIPLE OF "FORMATION OF A LABOR INCENTIVE PROGRAM" OF F. TAY-LOR'S SCIENTIFIC MANAGEMENT SYS-TEM IN MODERN CONDITIONS OF SO-CIO-ECONOMIC DEVELOPMENT

The article presents the results of a study of the processes of implementing the principle of "formation of a labor incentive program" of the F. Taylor scientific management system, formed to manage enterprises as socio-economic systems of the microeconomic level, in relation to the modern macroeco-nomic system of socio-economic develop-ment at the state (national economy) level. The features of the implementation of the principle of the "labor incentive program" in the implementation of the processes of managing the socio-economic development of Russia both in conditions of nominal eco-nomic stability and in objectively crisis condi-tions of management are demonstrated. The problems of implementation of the principle of "formation of the labor incentive program" in the management of the national socio-economic system in modern conditions are analyzed, and proposals are formulated to ensure its implementation.

Home Bio-Waste Composting for the Circular Economy

The consequence of the current economic development model is the generation of large amounts of waste and energy losses. One way to change this negative trend is a more rational use of raw materials reducing the amount of generated wastes. Biowaste, which may be divided into garden and kitchen waste, constitutes the main part of municipal waste. At the household level, it can be managed through composting—the most sustainable way of biowaste management. In this context, this paper aims to assess the economic and environmental effects of implementing the home composting incentive program introduced by one of the municipalities near Warsaw (Poland). The study is based on the estimation of the amount of biowaste generated in the commune, as well as on the number of households with the potential to compost biowastes. The effects of implementing the composting program were evaluated at different participation levels. The cartographic-based methods (GIS) were used in the analyses. Additionally, willingness to accept home composting by residents and its main determinants were examined. The results of the study indicate that the changes in the current household biodegradable waste management model are practicable and generate positive economic and environmental effects. However, the promotion of home composting requires active support from the local authorities, both in the financial dimension and by increasing residents’ environmental awareness.

Economic Evaluation of CO2 Capture, Transportation, and Storage Potentials in Oklahoma

Oklahoma is known for having ample sources of CO2, pipelines and sinks where for many decades, oil and gas operators were injecting CO2 into geological formations for EOR purposes. We utilized SimCCS, an economic-engineering software tool (DOE-NETL), to integrate infrastructure related to CO2 sources, pipeline, and geological formations. The approved tax incentive program by IRS (45Q) has motivated many oil and gas operators to participate in reducing CO2 concentration and minimizing global warming effect by collecting CO2 from various sources, select the best pipeline route and the safest location to inject into geological formation for EOR purpose or deep saline aquifer for sequestration. This paper presents an economic evaluation of CO2 capture, utilization, storage (CCUS) into geological formation in the state of Oklahoma. Under this comprehensive approach, the process of capturing, transporting, and storing CO2 into geological or saline formations has been economically evaluated for different sites and routes utilizing an ad hoc simulation software (SimCCS) for integrated modeling of CCUS. The outcome of this paper determines the most optimal scenario using optimization algorithms embedded in SimCCS. This case study will mitigate the CO2 sequestration approval process when operator apply for tax credit under 45Q program. Our work will assist oil and gas operators by comparing different scenarios based on utilizing existing infrastructure, making decision in building new transportation system or new injection well to benefit the approved tax incentive program at its maximum capacity. Moreover, the outcome of this work will shed lights into future legislation demands (locally and nation-wide) to maintain CCUS momentum after its initial implementation phase is concluded.

Investigating the Views of Academic Staff on Academic Synergy

The aim of this study is to examine academics' views on academic synergy. Academic synergy can be defined as the process by which two or more academics work together to achieve more than what they can individually. This study focuses on how academics can combine their knowledge and experience to achieve more efficiency/work (publications, articles, papers, projects, etc.) with the same effort they would spend alone. It is designed as a case study, applying a qualitative research method. The interviews were conducted with 21 academic staff members working at a public university. The results indicate that having a higher or lower academic title does not have a significant effect on the willingness to work together. Most of the participants stated that, for joint studies, they prefer to work with colleagues who have "academic background in the field of study". The results also revealed that academics' positive personal characteristics such as being open to cooperation, acting responsibly, and being sincere are considered as some important criteria for joint studies. The results also show that the majority prefer to collaborate with other academics rather than conducting individual studies. The academics prefer to collaborate to increase productivity and to compensate for their shortcomings. Most of them further stated that the academic incentive program introduced by the Council of Higher Education (CoHE) has increased the number of collaborative studies and the motivation to work together, but at the same time, decreased the research quality and led to some unethical behaviors. The paper is concluded with some suggestions on how to achieve academic synergy among academics through conducting joint studies.