TRANSFER PRICING

Transfer pricing is one of the principal international taxation issues of the 1990s and potentially of future decades as well. For corporate enterprises, it can be difficult enough to do business in just one country, but it gets even more complex when they go international. The growth of multinational enterprises (MNEs) creates complex taxation issues for both the tax administrations as well for the MNE. Transfer pricing concerns allocation of income earned within affiliated corporate groups in different countries, which must satisfy tax authorities that they are not evading taxes through the use of transfer pricing. The main problem with transfer pricing occurs when the transactions are not properly identified and analyzed. As a result, this will often lead to complex, lengthy, and expensive inquiries and litigation. The transfer pricing policies of multinationals are being considered in a totally new light by the tax authorities, who are also using new methods and improved knowledge to audit prior years

Sikap Petani Terhadap Program Perluasan Areal Tanam Baru (Patb) di Kecamatan Polokarto, Kabupaten Sukoharjo

Pandemi COVID-19 telah berdampak pada semua sektor dan telah menekan pertumbuhan ekonomi serta menimbulkan dampak sosial yang cukup luas. Sektor pertanian harus menjadi pengaman karena pangan menjadi kebutuhan prioritas yang harus dipenuhi masyarakat. Guna mengantisipasi adanya kekurangan pangan dan menjamin stok beras Nasional tahun 2020 Kementerian Pertanian melakukan terobosan melalui program Perluasan Areal Tanam Baru (PATB). Penelitian ini bertujuan untuk mengetahui faktor-faktor apa sajakah yang mempengaruhi pembentukan sikap petani terhadap program PATB di Kecamatan Polokarto Kabupaten Sukoharjo, mengkaji sikap petani terhadap program PATB di Kecamatan Polokarto Kabupaten Sukoharjo, mengkaji hubungan antara faktor-faktor pembentuk sikap dengan sikap petani terhadap program PATB di Kecamatan Polokarto Kabupaten Sukoharjo. Lokasi penelitian ini ditentukan secara sengaja (purposive) yaitu di Kecamatan Polokarto Kabupaten Sukoharjo. Populasi dari penelitian ini adalah para petani di Kecamatan Polokarto Kabupaten Sukoharjo yang mengikuti program PATB. Metode pengambilan sampel dilakukan dengan proportional random sampling. Metode analisis yang digunakan pada penelitian ini yaitu Rank Spearman untuk mengetahui hubungan antara faktor-faktor pembentuk sikap dengan sikap petani terhadap program PATB dengan program IBM SPSS Statistics. Hasil penelitian ini menunjukkan bahwa faktor-faktor pembentuk sikap yang berhubungan sikap petani terhadap program PATB yaitu: pengalaman pribadi, pendidikan formal, pendidikan non formal, pengaruh orang lain yang dianggap penting. Sikap petani terhadap tujuan, pelaksanaan dan manfaat program PATB dalam kategori sangat setuju, artinya petani sangat setuju dengan adanya program PATB. Faktor pembentuk sikap yang tidak berhubungan dengan sikap petani terhadap program PATB yaitu keterpaan media massa.Pandemi Covid-19 telah berdampak pada semua sektor dan telah menekan pertumbuhan ekonomi serta menimbulkan dampak sosial yang cukup luas. Sektor pertanian harus menjadi pengaman karena pangan menjadi kebutuhan prioritas yang harus dipenuhi masyarakat. Guna mengantisipasi adanya kekurangan pangan dan menjamin stok beras Nasional tahun 2020 Kementerian Pertanian melakukan terobosan melalui program Perluasan Areal Tanam Baru (PATB). Penelitian ini bertujuan untuk mengetahui faktor-faktor apa sajakah yang mempengaruhi pembentukan sikap petani terhadap program PATB di Kecamatan Polokarto Kabupaten Sukoharjo, mengkaji sikap petani terhadap program PATB di Kecamatan Polokarto Kabupaten Sukoharjo, mengkaji hubungan antara faktor-faktor pembentuk sikap dengan sikap petani terhadap program PATB di Kecamatan Polokarto Kabupaten Sukoharjo. Lokasi penelitian ini ditentukan secara sengaja (purposive) yaitu di Kecamatan Polokarto Kabupaten Sukoharjo. Populasi dari penelitian ini adalah para petani di Kecamatan Polokarto Kabupaten Sukoharjo yang mengikuti program PATB. Metode pengambilan sampel dilakukan dengan proportional random sampling. Metode analisis yang digunakan pada penelitian ini yaitu Rank Spearman untuk mengetahui hubungan antara faktor-faktor pembentuk sikap dengan sikap petani terhadap program PATB dengan program IBM SPSS Statistics. Hasil penelitian ini menunjukkan bahwa faktor-faktor pembentuk sikap yang berhubungan sikap petani terhadap program PATB yaitu: pengalaman pribadi, pendidikan formal, pendidikan non formal, pengaruh orang lain yang dianggap penting. Sikap petani terhadap tujuan, pelaksanaan dan manfaat program PATB dalam kategori sangat setuju, artinya petani sangat setuju dengan adanya program PATB. Faktor pembentuk sikap yang tidak berhubungan dengan sikap petani terhadap program PATB yaitu keterpaan media massa

The Diffusion of Flexibility: Estimating the Incidence of Low-Regulated Working Conditions

The purpose of this study is to determine the actual occurrences of flexible working conditions and to demonstrate an instrument for their assessment. Flexibility is discussed as a concept and defined in terms of deregulation of work, and a corresponding increase in self-government and ambiguity. Using empirical data from a national survey of the Swedish labor force, the results show that almost half (47%) of the jobs on the Swedish labor market can be characterized as low, or even unregulated. This means that almost half of the Swedish work force is subjected to working conditions involving a nonnegligible requirement for self-government

Experiences of the Postoperative Recovery Process: An Interview Study

Few researchers have described postoperative recovery from a broad, overall perspective. In this article the authors describe a study focusing on patient and staff experiences of postoperative recovery using a qualitative descriptive design to obtain a description of the phenomenon. They performed 10 individual interviews with patients who had undergone abdominal or gynecological surgery and 7 group interviews with registered nurses working on surgical and gynecological wards and in primary care centers, surgeons from surgical and gynecological departments, and in-patients from a gynecological ward. The authors analyzed data using qualitative content analysis. Postoperative recovery is described as a Dynamic Process in an Endeavour to Continue With Everyday Life. This theme was further highlighted by the categories Experiences of the core of recovery and Experiences of factors influencing recovery. Knowledge from this study will help caregivers support patients during their recovery from surgery

The Malcolm Baldrige Award: What Technology Managers Can Learn From Health Care Winners

The Malcolm Baldrige Award is the highest presidential award for quality in the United States. Since 2002 there have been 28 winners of the award: eight from the health care field and four from the manufacturing category. This study identifies significant characteristics of health care award winners that can translate into exceptional quality and revenue performance for technology managers in manufacturing

Maternal health care professionals' perspectives on the provision and use of antenatal and delivery care: a qualitative descriptive study in rural Vietnam

<p>Abstract</p> <p>Background</p> <p>High quality maternal health care is an important tool to reduce maternal and neonatal mortality. Services offered should be evidence based and adapted to the local setting. This qualitative descriptive study explored the perspectives and experiences of midwives, assistant physicians and medical doctors on the content and quality of maternal health care in rural Vietnam.</p> <p>Method</p> <p>The study was performed in a rural district in northern Vietnam. Four focus group discussions with health care professionals at primary health care level were conducted. The data was analysed using qualitative manifest and latent content analysis.</p> <p>Result</p> <p>Two main themes emerged: "Contextual conditions for maternal health care" and "Balancing between possibilities and constraints". Contextual conditions influenced both pregnant women's use of maternal health care and health care professionals' performance. The study participants stated that women's uses of maternal health care were influenced by economical constraints and cultural norms that impeded their autonomy in relation to childbearing. Structural constraints within the health care system included inadequate financing of the primary health care, resulting in lack of human resources, professional re-training and adequate equipment.</p> <p>Conclusion</p> <p>Contextual conditions strongly influenced the performance and interaction between pregnant women and health care professionals within antenatal care and delivery care in a rural district of Vietnam. Although Vietnam is performing comparatively well in terms of low maternal and child mortality figures, this study revealed midwives' and other health care professionals' perceived difficulties in their daily work. It seemed maternal health care was under-resourced in terms of staff, equipment and continuing education activities. The cultural setting in Vietnam constituting a strong patriarchal society and prevailing Confucian norms limits women's autonomy and reduce their possibility to make independent decisions about their own reproductive health. This issue should be further addressed by policy-makers. Strategies to reduce inequities in maternal health care for pregnant women are needed. The quality of client-provider interaction and management of pregnancy may be strengthened by education, human resources, re-training and provision of essential equipment.</p

Le modèle de 'l'État-stratège':Genèse d'une forme organisationnelle dans l'administration française

Cet article retrace la genèse d'une nouvelle forme d'organisation du système administratif en France, désignée sous le nom d'« État-stratège », qui redessine, dans les années 1990, les relations entre administrations centrales et services territoriaux de l'État. La séparation entre les fonctions stratégiques de pilotage et de contrôle de l'État et les fonctions opérationnelles d'exécution et de mise en œuvre des politiques publiques est au cœur de ce changement. Cette transformation suit deux processus. D'un côté, l'adoption de mesures concrètes de « gouvernement à distance » fait l'objet de luttes de pouvoir entre trois acteurs ministériels majeurs (ministère de l'Intérieur, du Budget et de la Fonction publique). De l'autre, est produite une nouvelle « catégorisation » légitime de l'État, portée par des hauts fonctionnaires généralistes, dans le cadre de grandes commissions de réforme, et inspirée des idées du New Public Management. La fabrique d'une nouvelle forme d'organisation étatique renvoie ainsi à deux dynamiques et deux dimensions, politique et idéelle. — Numéro spécial : Les nouveaux formats de l'institution.Since the 1990s, a new organisational form of the administrative system in France has been steadily redefining relations between central administrations and local state units. Labelled “the steering state” or the “managerial state”, this new paradigm hinges on separating the strategic functions of steering and controlling the state from the operational functions of execution and policy implementation. The making of this new form of state organization involves two parallel processes: political and cognitive. For one thing, the adoption of concrete measures for “government at distance” results from power struggles between three major ministries (Home Office, Budget and Civil Service). For another, a new legitimate “categorization of the state” is being formed in the major committees involved in the reform process of the 1990s; it is borne by top civil servants and inspired by the ideas of New Public Management. — Special issue: New patterns of institutions

Variations in measurement of interprofessional core competencies: a systematic review of self-report instruments in undergraduate health professions education

Educating health care professionals for working in interprofessional teams is a key preparation for roles in modern healthcare. Interprofessional teams require members who are competent in their roles. Self-assessment instruments measuring interprofessional competence (IPC) are widely used in educational preparation, but their ability to accurately and reliably measure competence is unknown. We conducted a systematic review to identify variations in the characteristics and use of self-report instruments measuring IPC. Following a systematic search of electronic databases and after applying eligibility criteria, 38 articles were included that describe 8 IPC self-report instruments. A large variation was found in the extent of coverage of IPC core competencies as articulated by the Interprofessional Education Collaborative. Each instrument’s strength of evidence, psychometric performance and uses varied. Rather than measuring competency as “behaviours”, they measured indirect proxies for competence, such as attitudes towards core interprofessional competencies. Educators and researchers should identify the most appropriate and highest-performing IPC instruments according to the context in which they will be used

Phenotype-genotype correlations for clinical variants caused by CYLD mutations

Background Studies evaluating acceptability of simplified follow-up after medical abortion have focused on high-resource or urban settings where telephones, road connections, and modes of transport are available and where women have formal education. Objective To investigate women’s acceptability of home-assessment of abortion and whether acceptability of medical abortion differs by in-clinic or home-assessment of abortion outcome in a low-resource setting in India. Design Secondary outcome of a randomised, controlled, non-inferiority trial. Setting Outpatient primary health care clinics in rural and urban Rajasthan, India. Population Women were eligible if they sought abortion with a gestation up to 9 weeks, lived within defined study area and agreed to follow-up. Women were ineligible if they had known contraindications to medical abortion, haemoglobin &lt; 85mg/l and were below 18 years. Methods Abortion outcome assessment through routine clinic follow-up by a doctor was compared with home-assessment using a low-sensitivity pregnancy test and a pictorial instruction sheet. A computerized random number generator generated the randomisation sequence (1:1) in blocks of six. Research assistants randomly allocated eligible women who opted for medical abortion (mifepristone and misoprostol), using opaque sealed envelopes. Blinding during outcome assessment was not possible. Main Outcome Measures Women’s acceptability of home-assessment was measured as future preference of follow-up. Overall satisfaction, expectations, and comparison with previous abortion experiences were compared between study groups. Results 731 women were randomized to the clinic follow-up group (n = 353) or home-assessment group (n = 378). 623 (85%) women were successfully followed up, of those 597 (96%) were satisfied and 592 (95%) found the abortion better or as expected, with no difference between study groups. The majority, 355 (57%) women, preferred home-assessment in the event of a future abortion. Significantly more women, 284 (82%), in the home-assessment group preferred home-assessment in the future, as compared with 188 (70%) of women in the clinic follow-up group, who preferred clinic follow-up in the future (p &lt; 0.001). Conclusion Home-assessment is highly acceptable among women in low-resource, and rural, settings. The choice to follow-up an early medical abortion according to women’s preference should be offered to foster women’s reproductive autonomy