Explaining resistance to regulatory interventions to prevent obesity and improve nutrition: A case-study of a sugar-sweetened beverages tax in Australia

Globally, 43 jurisdictions have implemented a tax on sugar-sweetened beverages (SSBs) for obesity prevention; however, there is significant political resistance to adopting such a policy in Australia. This paper applies Kingdon’s Multiple Streams Framework (MSF) to the case study of an SSB tax in Australia to identify barriers and enablers to policy adoption, and to inform future advocacy strategies in local and international contexts. A systematic search was conducted of scholarly literature, parliamentary documents and media articles relating to an SSB tax. Information retrieved was analysed and integrated under the ‘problem’, ‘policy’ or ‘political’ streams of the MSF. The findings reveal that Australia is a substantial way from having the conditions in place where a tax might be successfully implemented due to industry influence, fragmented advocacy efforts, political opposition to paternalistic policies, conflicting political agendas, and inadequate pressure for change from civil society. Opening a policy window will require a shift in political ownership of the obesity problem, or the coupling of an SSB tax to an alternative problem. The public health community also needs to agree that an SSB tax deserves greater priority, relative to alternative policies for addressing obesity, and to agree on the most effective tax design.     

Supply optimization for the production of raw sugar

Based on a case study from Venezuela, the production of raw sugar is investigated. Ideally, sugar mills operate at a constant production rate. However, safety stocks of the raw material cannot be maintained as sugar cane quality deteriorates very rapidly. Sugar cane is therefore continuously sourced in diverse quantities and qualities from hundreds of geographically dispersed haciendas and supplied to the milling process. Furthermore, due to weather conditions changing throughout the year, tight time windows must be observed for harvesting.The approach presented in this paper aims at preserving a constant supply while minimizing the associated costs. The entire planning problem is structured in a hierarchical fashion: (1) cultivation of the haciendas, (2) harvesting, and (3) dispatching of the harvesting crews and equipment. The corresponding optimization models and solution procedures are introduced and applied to the case study problem.     

A multi-objective robust optimization model for multi-product multi-site aggregate production planning in a supply chain under uncertainty

Manufacturers need to satisfy consumer demands in order to compete in the real world. This requires the efficient operation of a supply chain planning. In this research we consider a supply chain including multiple suppliers, multiple manufacturers and multiple customers, addressing a multi-site, multi-period, multi-product aggregate production planning (APP) problem under uncertainty. First a new robust multi-objective mixed integer nonlinear programming model is proposed to deal with APP considering two conflicting objectives simultaneously, as well as the uncertain nature of the supply chain. Cost parameters of the supply chain and demand fluctuations are subject to uncertainty. Then the problem transformed into a multi-objective linear one. The first objective function aims to minimize total losses of supply chain including production cost, hiring, firing and training cost, raw material and end product inventory holding cost, transportation and shortage cost. The second objective function considers customer satisfaction through minimizing sum of the maximum amount of shortages among the customers’ zones in all periods. Working levels, workers productivity, overtime, subcontracting, storage capacity and lead time are also considered. Finally, the proposed model is solved as a single-objective mixed integer programming model applying the LP-metrics method. The practicability of the proposed model is demonstrated through its application in solving an APP problem in an industrial case study. The results indicate that the proposed model can provide a promising approach to fulfill an efficient production planning in a supply chain.     

Estimates of returns to scale,elasticity of substitution,and the thrifty food plan meal poverty rate from a direct household meal production function

Many nutritional policies are designed to make home food production more affordable and yet very little is actually known about the home food production process. A better understanding of home food production can be used to help explain shortcomings in current nutrition policies and consequently help in designing better nutrition policies. This paper provides results from several home meal production function specifications that are rather robust. The median returns to scale and elasticity of substitution between money and time is in the 1.2–1.9 range and .33–.56 range, respectively, indicating increasing returns to scale but difficulty in substituting money for time in home meal production. A home ‘meal poverty rate’ is estimated, which is the percentage of the sample that produces fewer meals at home than consistent with dietary guidelines. The estimated home meal poverty rate is about 85%, which is consistent with recent research taking a less rigorous approach. Though the approach taken here is novel, the overall message is consistent with the recent literature: time is a more important factor in achieving nutritional targets than money.     

俄罗斯原油项目税率计算公式调整规律分析

俄罗斯原油项目税收以矿税和关税为主,通常情况下这两项税收额占项目税收总额的80%~90%。梳理2002年以来俄罗斯这两类税收计算公式的调整情况,结合2004年8月以来乌拉尔油价、卢布汇率以及俄罗斯消费价格指数(CPI)变化,通过统计分析发现:尽管国际油价大幅波动,通过俄罗斯政府对原油项目财税税率计算公式的调整,以卢布计价的俄罗斯原油项目在征收矿税和关税后单桶收益增长与俄罗斯消费价格指数指标增长同步,并没有随国际油价大幅震荡,证明俄罗斯石油项目上游投资具有财税风险较低、投资收益稳定的特征。中国公司在对俄进行石油上游业务投资时,既要认清其石油税收方面的潜力,还要防范汇率波动的风险。     

固定资产处理在会计和税法上的异同

由于固定资产是企业生存、发展的基础,它的计价与核算对会计利润、所得税的影响相当大.会计利润根据《企业会计制度》的规定对固定资产进行折旧计提,在计算企业应交所得税时,则根据《企业所得税前扣除办法》的规定进行核算.所以为了更好地了解有必要对财务会计和所得税会计在固定资产处理方面比较异同.     

Beyond access: A relational and resource-based model of household Internet adoption in isolated communities

Isolated rural communities face specific challenges associated with their geographical context in the digital inclusion process. Thus, based on a relational and resource-based model as well as diffusion research, this study explored personal, positional factors, as well as material and social resources of household Internet connection in remote communities that received infrastructure access for the first time between 2010 and 2011 in Chile. A face-to-face representative survey conducted in 22 communities revealed that, among personal variables, age and innovative personality played a role in household Internet adoption. Material resources such as income and transport connectivity were also relevant. However, social resources were among the most significant predictors. That is, the presence of children in the household and larger social networks were associated with greater chances of Internet connection.     

A dynamic model for the optimization of decoupling point and production planning in a supply chain

In this paper, we propose a dynamic model to simultaneously determine the optimal position of the decoupling point and production-inventory plan in a supply chain such that the total cost of the deviation from the target production rate and the target inventory level is minimized. Using the optimal control theory, we derive the closed form of the optimal solution when the production smoothing policy and the zero-inventory policy are applied. The result indicates that under the production smoothing policy, the overestimation of demand rate during the pre-decoupling stage guarantees the existence of the optimal decoupling point; meanwhile the optimal decoupling point exists under zero-inventory policy when the demand rate is underestimated. Also we perform mathematical analysis on the behavior of the optimal production rate and the inventory level and the effect of problem parameters such as the length of the product life cycle and the forecast error on the performance.     

At the boundaries of peer production: The organization of Internet security production in the cases of Estonia 2007 and Conficker

With the emergence of Internet based communication and collaboration, new forms of production have surfaced that are based on openness and non-proprietary resources. The paper analyses the role of open source and peer production elements in the response to the attacks on Estonian Internet services in 2007 and the Conficker botnet in 2008/2009.     

A comparison of product costing practices in discrete-part and assembly manufacturing and continuous production process manufacturing

Research into product costing practice has not studied whether there are differences in product costing practice between different types of manufacturing. This paper compares the product costing practices of operating units in discrete-part and assembly manufacturing, and continuous production process manufacturing. The results show that there are few differences in product costing practices between these two manufacturing methods. Similar proportions of operating units in these two manufacturing environments use similar methods to treat overheads and have similar experiences of activity-based costing. The only area of difference is in the use of overhead rates where significantly more units in discrete-part and assembly manufacturing use a direct labour hour rate and significantly more units in continuous production process manufacturing use units produced and production time-based rates.     

The role of operational flexibility in the expansion of international production networks

Volatile factor cost developments urge manufacturing firms to increase production efficiency by building up facilities in multiple countries. Differing from previous work that examines the quality of individual locations for investment, the study evaluates the net present value, the growth option value, and the operational flexibility value of the existing production network to predict the establishment of a new site. The results on a sample of 352 German manufacturing firms suggest that the direction, uncertainty, and diversity of labor cost movements in the extant locations influence the propensity to set up a new production subsidiary. Analyzing the international production network after the expansion shows that the new location increases the value of the network regarding these dimensions. Copyright © 2012 John Wiley & Sons, Ltd.     

Competition reform and household welfare: A microsimulation analysis of the telecommunication sector in Ethiopia

This paper presents a novel simulation method for estimating the likely welfare effects of policy reforms aimed at increasing competition in strategic economic sectors such as mobile phone services. The proposed method relies on a partial equilibrium simulation approach and estimates the welfare impacts on current consumers and the potential welfare effects among new consumers brought into the market by changes in prices due to competition. This approach is applied to the information and communication technology (ICT) sector in Ethiopia, one of the three countries in the world with a monopoly in the market for mobile phone services. Based on household budget survey data for 2015/16 and departing from a baseline reform scenario that dilutes the market share of the state-owned monopoly to 45 percent, the simulation model estimates a 25.3 percent reduction in the price of mobile services and an increase in 5.7 million new users of mobile services. The predicted drop in prices and increased users would generate a combined relative welfare gain of 1.18 percent (1.09 percent among current users and 0.09 percent among new users), that could be translated into a 0.31 percentage point decline in the national poverty rate and equivalent to lifting about 275,000 people out of poverty. Alternative reform scenarios that dilute the market share of the monopoly to 75 percent and to 30 percent are expected to reduce poverty rate in 0.13 and 0.52 percentage points, respectively. The method proposed in this study represents a useful tool for promoting competition reforms in developing countries, particularly in sectors known for excluding significant segments of the population because of high consumer prices.     

裘皮行业的清洁生产技术现状研究及展望

裘皮行业带来的环境污染问题日益严重,已成为中国从裘皮加工大国迈向加工强国的障碍。在裘皮行业实行清洁生产技术改造,努力做到节约用水、减少污水排放、提高化料利用率和机械化水平,具有经济和技术可行性,是保护环境的最佳路径。鉴于裘皮行业现有的一些清洁生产技术还不能达到良好的应用效果,从清洁生产的角度考虑,对裘皮加工全过程进行了清洁生产技术潜力分析,提出了具体的清洁生产技术改造方案,认为控盐、节水、氨氮减排、设备改进升级、非环保型化料替代和减少使用等将是裘皮行业清洁生产技术发展的重点方向。     

The impact of a food security program on household food consumption in Northwestern Ethiopia: A matching estimator approach

With the financial support from various development partners, Ethiopia has designed and implemented several programs to improve household food security. Yet, food insecurity is still a major challenge to several millions of people in the country and it is questionable whether the different food security programs implemented over the past years have been successful. Using a propensity score matching method to control for pre-intervention differences, this study examined the impact on household food calorie intake of an integrated food security program (IFSP), which had been implemented in Northwestern Ethiopia by two non-governmental organizations as a case study. The estimated results provide evidence that IFSP has a positive and statistically significant effect on food calorie intake. In particular, IFSP has raised physical food calorie intake by 30% among the beneficiary households. However, we also found that IFSP has differential impact depending on family size, landownership and gender of head of household. Overall, the paper provides evidence that supporting integrated food security programs is important to improve food security in rural areas.     

Impact of survey design in the estimation of habitual food consumption: A study based on urban households of Mongolia

This paper evaluates the impact of survey design on food consumption measurement using data from the Mongolia Household Socio-Economic Survey (MSES) 2007–2008. We exploit the fact that the MSES uses a diversified approach to collect food data by measuring consumption, acquisition and stocks using both, diaries and recall interviews. First, we estimate the effect of diary length on reporting of food consumption, finding a significant decrease of reported food over time. We conclude that shorter diaries would increase the quality of estimates and lower the costs of inquiry. Second, we show that recall interviews, combined with a measurement of stocks, perform well in measuring household food consumption compared to diaries. Third, we find cyclical variation in food consumption and acquisition not only between months, but also within months and weeks. Especially for food acquisition, we detect large difference within months, which can lead to biased estimates of food acquisition. This highlights the need for enumeration to be spread over time to overcome cyclicality on food acquisition and consumption.     

The influence of secondary production on industry definition in the extended vertical market model

Secondary production is defined and its role in the estimation of an extended vertical market model b examined. Two impacts on the subject industry are identified, called primary product dominance and primary product focus. A simultaneous equations model consisting of a profit equation and two secondary production equations is estimated using data from the interindustry transactions accounts. The profit equation captures the impact on industry profit of secondary production and of extended market structure. The dominance equation captures the relationship between secondary production and industry profit and scale of production. The focus equation captures the relationship between secondary production and industry profit and excess capacity. The model is estimated for all industries, and the common specification is then applied to industries grouped by type.     

安塞油田“三废”处理工艺简述

在油田开发过程中,必不可少地会产生"三废"(废液、伴生气、污油泥),为了让"三废"变废为宝,降低对环境的污染,增加油田开发效益,安塞油田已形成了自己独特的处理工艺。通过对废液处理后进行100%回注,对伴生气进行回收利用,油污泥处理后再进行调剖回注,这一系列工艺处理措施,做到油田开发与环境保护并举,清洁生产,降低污染。     

油田开发生产成本测算初探

油田开发生产成本占到油田总成本的85％左右,是油田管理水平的直接体现。通过对油田未来各年度评价井、产建井及措施工作量的预测,结合作业成本法将油田开发成本细分为各作业中心成本,并确定油田开发生产总成本.     

A review of the extensions of a modified EOQ model for imperfect quality items

Imperfect items in the raw material and production stages of a supply chain directly impact the coordination of the product flow within a supply chain. In response to this concern, production and inventory lot sizing models, which incorporate imperfect items into their formulation have become an important and growing area of research. The contribution of Salameh and Jaber (2000) is one of the fundamental models on lot sizing when procured items are of imperfect quality. Over the past decade, there has been a noticeable amount of interest in the EOQ model for imperfect items that was set forth in Salameh and Jaber (2000). Several researchers have published adaptations and extensions of this original model that address supply chain coordination, quality improvement and yield management, and the impact of human error on production and inventory systems. In this paper, we summarize the current body of research that has extended the Salameh and Jaber (2000) EOQ model for imperfect items. Some possible future research directions are identified at the end of the paper.     

Implications for food production, land use and rural development of the European Union’s Single Farm Payment: Indications from a survey of farmers’ intentions in Germany, Portugal and the UK

The 2003 reform of the European Union’s (EU) Common Agricultural Policy introduced a decoupled income support for farmers called the Single Farm Payment (SFP). Concerns were raised about possible future land use and production changes and their impact on rural communities. Here, such concerns are considered against the workings of the SFP in three EU Member States. Various quantitative studies that have determined the likely impact of the SFP within the EU and the study countries are reviewed. We present the results of a farm survey conducted in the study countries in which farmers’ responses to a decoupling scenario similar to the SFP were sought. We found that little short-term change was proposed in the three, rather different, study countries with only 30% of the farmers stating that they would alter their mix of farm activities. Furthermore, less than 30% of all respondents in each country would idle any land under decoupling. Of those who would adopt a new activity, the most popular choices were forestry, woodland and non-food crops.