a r t i c l e i n f o This paper uses a real-option model to examine the net benefit to a government from using tax cut and/or investment subsidy as incentives to induce immediate investment. Although earlier papers generally concluded that investment subsidy dominates tax cut, it is observed that many governments use a combination of subsidy and tax cut. We show that, when the government uses ...

This paper reassesses the burden of the current U.S. international tax regime and reconsiders well-known welfare benchmarks used to guide international tax reform. Reinventing corporate tax policy requires that international considerations be placed front and center in the debate on how to tax corporate income. A simple framework for assessing current rules suggests a U.S. tax burden on foreign...

Production and financial investment planning is the arrangements for the quantity of products and the investment in financial products of a firm. This paper develops a new two-stage fuzzy optimization method for production and financial investment planning problem, in which the exchange rate is uncertain and characterized by possibility distribution. The objective of the problem is to maximize ...

Design and expansion of distribution systems seems inevitable in view of the need to satisfy the rise in energy consumption in a technical and economical way. Optimal location, sizing and determining the service area of substations is one of the principle problems in expansion of distribution systems. Also uncertainty is one of the important factors that increase risk of exact decision makings....

The research proposes a hybrid knowledge-sharing model, which integrates the concepts of the self-organizing feature map optimization, fuzzy logic control, and hyper-rectangular composite neural networks, to provide 32 rules that suggest performing or not performing foreign construction investment. The database is derived from 520 quarterly financial reports of all listed construction companies...

Editorials 799 Development partner strategies and support in the area of human resources for health (HRH) have been shaped by key reports and events over the past decade. Since 2004, when The Lancet published the Joint Learning Initiative's call to overcome the HRH crisis, 1 the global health community has been trying to address the critical issues surrounding HRH. The 10-year action plan on HR...

Task-sharing has frequently been proposed as a strategy to overcome human resource shortages in order to scale up mental health care. Although evidence suggests this approach is effective, to date no review has been conducted to assess its acceptability and feasibility among service users and health care practitioners. This review summarises current findings and provides evidence-based recommen...