Taxing the Informal Economy: The Current State of Knowledge and Agendas for Future Research

This paper reviews the literature on taxation of the informal economy, taking stock of key debates and drawing attention to recent innovations. Conventionally, the debate on whether to tax has frequently focused on the limited revenue potential, high cost of collection, and potentially adverse impact on small firms. Recent arguments have increasingly emphasised the more indirect benefits of informal taxation in relation to economic growth, broader tax compliance, and governance. More research is needed, we argue, into the relevant costs and benefits for all, including quasi-voluntary compliance, political and administrative incentives for reform, and citizen-state bargaining over taxation

A Return of the Threshing Ring? Motivations, Benefits and Challenges of Machinery and Labor Sharing Arrangements

Cooperative approaches provide an alternative for small- and medium-sized producers to obtain the efficiencies of large farming operations and remain competitive in an increasingly concentrated agricultural industry. This article examines the motivation and effectiveness of equipment and labor sharing arrangements in the Midwestern US. Case study evidence shows that in addition to cost savings, access to skilled, seasonal labor is an important motivation for farm-level cooperation. Key factors identified for successful cooperative agreements include compatibility of operations and members' willingness to communicate and adapt. Sharing resources is found to improve farm profitability, efficiency and farmers' quality of life.machinery sharing; skilled farm labor; productivity; farm-level cooperations

Strategic Planning Process Formality: A Model

It has been argued and indicated that an organization’s competitiveness is partly dependent on its strategic positioning. In spite of the growing interest in strategic planning formality process, there seem to exist some definitional inconsistencies; approaches seem to differ among organizations, and appears to have led to irregularities in the measurement of effectiveness within industries.  This study was accomplished by reviewing related literature. It identified and critically examined varied perceptions of the strategic planning formality process. The study found that there is lack of coherency in the definition of acceptable strategic dimensions for an organization. There is no basic standard of measure to determine how much strategic planning formality is required to realize expected outcomes. Descriptions of the strategic planning formality process were therefore found to have a blend of characteristics that run through perceptions in the extant literature. In view of this, it has been recommended that a proposed working definition and a framework (the Strategic Planning Formality Process Model – SPPFM) to guide the establishment of an effective system should be considered by organizations. Keywords: strategic planning process, Strategic Planning Process Formalit

A New Approach for System Requirements Elicitation Using Discount Focus Subgroups Method

Requirements elicitation is a key and critical activity for software/system development success. Several methods and techniques have been developed and used for requirements elicitation. Prior research referred to many problems and shortfalls with existing group-based methods (e.g., brainstorming, focus groups, and joint application development [JAD]). This paper provides a new approach for requirements elicitation using a novel method called discount focus subgroups (DFSG). The current paper demonstrates that DFSG is an alternative effective technique to improve requirements elicitation activity by addressing pitfalls and problems with existing group-based methods. The method is effective in several situations such as when the development team aims to minimize the costs of system development, large numbers of stakeholders need to be involved in large projects like enterprise systems (ERP), the system is novel and where no similar systems have been developed before

Managing Small Spacecraft Projects: Less is Not Easier

Managing small, low cost missions (class C or D) is not necessarily easier than managing a full flagship mission. Yet, small missions are typically considered easier to manage and used as a training ground for developing the next generation of project managers. While limited resources can be a problem for small missions, in reality most of the issues inherent in managing small projects are not the direct result of limited resources. Instead, problems encountered by managers of small spacecraft missions often derive from 1) the perception that managing small projects is easier if something is easier it needs less rigor and formality in execution, 2) the perception that limited resources necessitate or validate omitting standard management practices, 3) less stringent or unclear guidelines or policies for small projects, and 4) stakeholder expectations that are not consistent with the size and nature of the project. For example, the size of a project is sometimes used to justify not building a full, detailed integrated master schedule. However, while a small schedule slip may not be a problem for a large mission, it can indicate a serious problem for a small mission with a short development phase, highlighting the importance of the schedule for early identification of potential issues. Likewise, stakeholders may accept a higher risk posture early in the definition of a low-cost mission, but as launch approaches this acceptance may change. This presentation discusses these common misconceptions about managing small, low cost missions, the problems that can result, and possible solutions

Ada and the rapid development lifecycle

JPL is under contract, through NASA, with the US Army to develop a state-of-the-art Command Center System for the US European Command (USEUCOM). The Command Center System will receive, process, and integrate force status information from various sources and provide this integrated information to staff officers and decision makers in a format designed to enhance user comprehension and utility. The system is based on distributed workstation class microcomputers, VAX- and SUN-based data servers, and interfaces to existing military mainframe systems and communication networks. JPL is developing the Command Center System utilizing an incremental delivery methodology called the Rapid Development Methodology with adherence to government and industry standards including the UNIX operating system, X Windows, OSF/Motif, and the Ada programming language. Through a combination of software engineering techniques specific to the Ada programming language and the Rapid Development Approach, JPL was able to deliver capability to the military user incrementally, with comparable quality and improved economies of projects developed under more traditional software intensive system implementation methodologies

MODERNIZATION LAW AS A CRIME CORRUPTION VERY EXCEPTIONAL THROUGH ENFORCEMENT OF ETHICS

In this era of modernization of every country are not directly have the same definition that corruption as a form of crime that is extraordinary (Extra-ordinary crime). Similarity orupsi definition of the offenses is one of them motivated by implication posed a systemic nature and sustainability on corruption. However, in practice many countries in the world use the shortcut in conducting countermeasures against corruption which one of them through the efforts of law enforcement or form. Whereas in the practical level, the form of law enforcement in resolving corruption are often not cut the chain of corruption developments actually make corruption is getting stronger. As an alternative enforcement etikan is a right step in which the main principles of ethics enforcement is prevention so that the chain will not be endemic corruption. As a form of penagakan ethical justification for decent doiterapkan given the tendency of ethics violation is a violation of the law, so that through the enforcement of ethical corruption will be lost in such a manner.   Keywords: Law Enforcement, Corruption And Ethic