Profit-Sharing as Tax Saving and Incentive Device

The theory of labor contract with worker’s chosen effort level mainly rests upon the principal-agent paradigm. In many labor markets however, the principal is not as free as assumed in the standard theory, but is submitted to some binding institutional constraints. It is requested in particular to post a wage level, i.e. a non random component of compensation to which high rates of social contribution may apply. The proposed model adapts the standard analysis to situations in which tax rules and possibly predetermined profit-sharing patterns interfere with free contracting. It formalizes the two-faced aspect of profit sharing having an impact on the firm’s objective through tax saving effect and incentive effect.Profit-sharing; Incentives; Tax evasion

Honorable Mention Contest Entry: Consonant Acquisition in Infants with Cochlear Implants and Their Normal-Hearing Peers

This is Minh-Chau Vu\u27s submission for the 2019 Kevin and Tam Ross Undergraduate Research Prize, which received an honorable mention. It contains her essay on using library resources, a summary of her research project on consonant acquisition in infants with cochlear implants and their normal-hearing peers, and her works cited list. Minh-Chau is a sophomore at Chapman University, majoring in Biological Sciences. Her faculty mentor is Dr. Mary Fagan

Quality of Life Among Colorectal Cancer Patients During Chemotherapy

This study had the general goal of surveying the quality of life (QoL) and related factors affecting the QoL of colorectal cancer (CRC) patients participating in cancer chemotherapy at University Medical Center (UMC) in Ho Chi Minh City. The study also had the following specific objectives: (a) determining the demographic and clinical characteristics of CRC patients and (b) determining health-related quality of life (HRQoL) and related factors affecting HRQoL of CRC patients receiving cancer chemotherapy. A descriptive cross-sectional design was used. Sixty CRC patients being treated at the UMC participated in this study. The research used the European Organization for Research and Treatment of Cancer’s (1995) QLQ-C30 questionnaire to assess the quality of life in CRC patients during chemotherapy. The results of the study concluded the QoL of CRC patients was impaired by the following factors: deficits in emotional and social functioning; physical-related restrictions such as fatigue, shortness of breath, insomnia, constipation, and diarrhea; and financial difficulties. The results of the study improved the knowledge regarding each stage CRC patients experienced and their understanding of symptoms and any abnormalities. Although more research is needed, this information will be helpful to health professionals as they assist patients in maintaining their activities and QoL during chemotherapy

SUSTAINABLE LIVELIHOODS ASSOCIATED WITH TOURISM IN THE CAM MOUNTAIN TOURIST AREA AN GIANG PROVINCE, VIETNAM

Learning about socio-economic development in Vietnam recently, the issue of livelihoods and sustainable livelihoods has become a research target with many different approaches. Based on the theory of sustainable livelihood framework put forward by the UK Department for International Development (DFID), the article outlines the sources of livelihood capital of local people. With the method of sociological investigation, statistics and data analysis, the article has presented the types of sustainable livelihoods associated with tourism in the Cam Mountain tourist area, An Giang province. This study also wants to replicate the types of sustainable livelihoods associated with tourism in terms of scale and quality to contribute to the economic, social, and environmental development of the locality. Article visualizations

A new design algorithm for hybrid active power filter

The correct determination of the parameters of Hybrid Active Power Filter (HAPF) plays a decisive role in its performance. Therefore, this paper proposes a new design algorithm for HAPF based on the Social Spider Algorithm (SSA). This algorithm has the advantage that it is possible to determine the parameters of both the power circuit part and the control circuit part of HAPF. The achieved results are multi-purpose, such as: minimum total harmonic distortion of the supply current and source voltage, the maximum reactive power compensation into the system and satisfy many constraints such as: system stability, resonance conditions of the branches and the limits of the parameters. Compared to traditional design method using the Particle Swarm Optimization algorithm, the proposed algorithm shows the advantages of smaller total harmonic distortion of supply current and source voltage, and higher reactive power compensation into the grid while still meeting the constraints

Improved p-q Harmonic Detection Method for Hybrid Active Power Filter

The accuratedetermination of the load harmonic current is one of the important factors, it decides to effect of harmonic filtering and reactive power compensation for Hybrid Active Power Filter. The p-q harmonic detection method has been widely used in determining the harmonic currents of Hybrid Active Power Filter. However, when using this method, the dynamic response of Hybrid Active Power Filter in the transient period will have a large transient time and overshoot whenever the load changes abruptly. Therefore, in this paper an improved p-q harmonic current detection method based on fuzzy logic is proposed, which aims to reduce the overshoot and transient time in transient duration of Hybrid Active Power Filter. In order to compare the dynamic response of conventional and improved p-q harmonic detection methods, simulation results have demonstrated that: the proposed method has a shorter response time, the magnitude of the supply current in the transient time is smaller and the overshoot of the fundamental active and reactive power components is very small. This has a practical significance that contributes to the stability of the Hybrid Active Power Filter syste