Taxation in a Decentralized Value Added Tax Regime: Implications for States in Nigeria

The study examined the implication of a decentralized Value Added Tax system for states in Nigeria.It is a theoretical presentation that made is made of journals,articles,and data from the National Bureau of Statistics(NBS)accessed on Google Scholar Websites.A total of eighty(80)articles were accessed.Results from a theoretical review revealed that while few states in Nigeria are in favor of a decentralized VAT administration in the country,quite a number of them(States)are averse to the new VAT regime due to differences among the states in terms of volume of business activities and economic power as many of the states rely on federal allocation.The study,therefore,recommends Partial Decentralization(PD)of VAT administration in Nigeria as a measure of autonomy for states that will guarantee fairness in resource control in the Nigerian Society.

Effect of corporate social responsibility on creation of added value

In the process of financial management and operation, a firm should not only aim to maximize its shareholders' benefits, but also consider the interests of all stakeholders. Bearing social responsibility to each stakeholder to a certain extent and pursuing harmonious social development are fully consistent with the concept of China's building a harmonious socialist society. Furthermore, added value also reflects the idea of social responsibility Based on the relational contract theory, the paper divides stakeholders into staff and shareholders under relational contracts, creditors, suppliers and consumers under transactional contracts and governments and communities under special contracts. The paper details the effect mechanism of a firm's bearing social responsibilities to each stakeholder on the creation of added value respectively, and considers that corporate social responsibilities should be included in the system for creating added value to theoretically support firm managers to fulfill social responsibilities.

Food processing wastewater purification by microalgae cultivation associated with high value-added compounds production——A review

Microalgae have been considered as an efficient microorganism for wastewater treatment with simultaneously bioenergy and high value-added compounds production.However,the high energy cost associated with complicated biorefinery(e.g.microalgae cultivation,harvesting,drying,extraction,conversion,and purification)is a critical challenge that inhibits its large-scale application.Among different nutrition(e.g.carbon,nitrogen and phosphorous)sources,food processing wastewater is a relative safe and suitable one for microalgae cultivation due to its high organic content and low toxicity.In this review,the characteristic of different food wastewater is summarized and compared.The potential routes of value-added products(i.e.biofuel,pigment,polysaccharide,and amino acid)production along with wastewater purification are introduced.The existing challenges(e.g.biorefinery cost,efficiency and mechanism)of microalgal-based wastewater treatment are also discussed.The prospective of microalgae-based food processing wastewater treatment strategies(such as microalgae-bacteria consortium,poly-generation of bioenergy and value-added products)is forecasted.It can be observed that food wastewater treatment by microalgae could be a promising strategy to commercially realize waste source reduce,conversion and reutilization.

On the Distributive Justice of Land Added Value in the Process of Urban Expansion

It is an unarguable fact that the urban-rural dual structure led to two different results. On the one hand,it had been playing a great role in the city development and prosperity,and on the other hand,it had led the slow development of rural economy and the income gap between rural and urban areas. The government makes efforts to promote the process of urbanization to maintain the sustained development of China's economy and economic transformation which are the two needs of the Chinese reality. But in the top-level design of the policy,the government did not give a fair profits distribution to all social groups. On the contrary,the result of urban development is based on the expense of a part of the people's interests in exchange for the interests of another parts of the people,and especially on the government expropriation in the process of urban expansion. Under Land Administration Law of the People's Republic of China,the government monopolized the expropriation right of the rural land,and the rural collectives and farmers as the land owner and constructors respectively have no rights to decide the land use purposes. In fact,they are forced to accept the land compensation,and because of the little bargaining rights,they gain little from the land value increment. Comparatively,the governments became the biggest beneficiary who made use of the land as a source and capital to earn the achievement in their official career and more money required by the urban development. The paper mainly analyzes the current situation of the distribution of the land added value,elaborates the reasons why the government strives for the land interests,and discusses what farmers lose in the government expropriation. Last but not lest,the author reflects on the land reform and gives a proposal on distribution of land added value.

Characterization of Finfish Hatchery Waste for Value Added Product

Commercial fish hatchery generates waste both organic and inorganic;the sources are primarily from uneaten food and fish feces. Conventional methods of treating hatchery wastes will increase the operating cost and become extra burden in production. It is necessary to develop a new research application of this nonconventional resource and reduce the negative impacts of hatchery waste on the environment. The whole project is to utilize hatchery waste through bioprocess for probiotic fortified live feed production. In this study, the chemical composition of hatchery waste was determined to understand the suitability waste to get value-added derived products through bioprocess. Composite samples were collected everyday and dried in an oven at a temperature of 65°C until complete dryness. Dried samples were mixed well and grinded into fine powder. The analytical parameters like total solids, ammonium nitrogen, nitrite, nitrate and phosphate were determined from the freshly collected samples. Total nitrogen, total phosphorus and total potassium were determined from the dry samples. Total solids, ammonium nitrogen, nitrite, nitrate and phosphate-phosphorus were observed in the ranged from 75 - 82 mg/L, 0.25 - 8.5 mg/L, 0.05 - 1.9 mg/L, 0.04 - 6.7 mg/L and 4.1 - 16.7 mg/L respectively. On the other hand, the mean content of 3.75% total nitrogen, 1.80% total phosphorus and 0.15% potassium were determined in dry hatchery wastes. The analytical parameters are useful and demonstrate that the nutrients in both fresh and dry waste will be supportive for the growth of microbes in the bioprocess system.

Global Development of Mobile Value Added Services

With the increasing demand for VAS from the subscribers, mobile operators are making efforts to create more services to promote the continuous development of the non-voice service application. The following three mobile VASes are becoming the development focus of operators.

Study on Value Added Mechanism of Human Capital of Innovative Group

Innovation group is the subject of innovation activities,to promote the increment of human capital group innovation,contribute to more,better innovation,create more benefits and wealth for enterprises,organizations and the whole society.In the value-added mechanism,human capital value from an accretion and symbiotic value.Establish training mechanism and incentive mechanism to promote a health and value based human capital value,improve the communication mechanism and operation mechanism to promote symbiosis value-added based human capital value,is to strengthen the team effect,an important way to promote the increment of human capital group innovation.

CNPC Added Value Tops 100-billion Yuan in 1995

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Empirical Analysis on Performance Evaluation of A Pharmaceutical Company Based on Economic Value Added

Objective To establish an economic value added(EVA)performance evaluation system to maintain the competitiveness of pharmaceutical company A under the environment of fierce competition in the pharmaceutical industry.Methods An EVA performance evaluation model was established by adjusting the items of EVA performance evaluation index,such as after-tax profits,total invested capital and weighted average cost of capital rate.Results and Conclusion EVA values of pharmaceutical company A from 2014 to 2018 were calculated and compared with the traditional performance evaluation method,it was found that EVA performance evaluation model reflected the real performance of pharmaceutical company A.Therefore,pharmaceutical company A is doing well,but its growth rate is unstable.

Value-Added Trade and Evolution of China's Comparative Advantages

Based on heterogeneity in firm's sales destinations and trade patterns, this paper estimates China's ratio of value-added exports(RVAE) using value-added trade accounting, and discusses the evolution of China's comparative advantages from the perspective of value-added trade. Our research findings suggest that without taking into account heterogeneity in firm's sales destinations and trade patterns,China's RVAE will be overestimated. Conventional gross trade accounting underestimates the export competitiveness of China's labor-intensive and capital intensive sectors, but overestimates the export competitiveness of China's technology-intensive sectors,which leads to a significant reversal of comparative advantages. Conventional gross trade accounting method overestimates the trade surplus of China's manufacturing and technology-intensive sectors with the US by about 60% and 85% respectively.

Operational mechanism of comprehensive benefit evaluation of existing building energy efficient renovation project based on value-added life

The comprehensive benefit evaluation of the existing building energy efficient renovation project cannot be separated from the scientific and effective evaluation mechanism.Based on the value-added life perspective,this paper analyzes the implementation subject,standard,system and principle of the comprehensive benefit evaluation of the existing building energy efficient renovation project.It plans the process of comprehensive benefit evaluation,and builds a scientific and reasonable operation platform of evaluation system,with a view to promoting the effective implementation of the comprehensive benefit evaluation of existing building energy-saving retrofits.

Research progress of vegetable oil and derivative in microbial fermentation for high-value-added metabolite production

Vegetable oil and derivative,as well as waste cooking oil,are important resources for microbial fermentation to produce high-value-added metabolites.Diversity of their compositions not only provides more choices for the fermentation by different microorganisms,but also is a challenge for their systematic utilization.According to the previous literature,4 main functions of vegetable oil and derivative can be summarized,such as carbon source,precursor,inducer and cell protectant during fermentation process.Currently,there is still insufficient knowledge about application of vegetable oil and derivative for high-value-added metabolite production.Therefore,this article firstly presented a comprehensive summary of compositions of vegetable oils and their derivatives,variety of corresponding microbial metabolites,limiting factors and optimization of fermentation process.

Re-Evaluation of China＇s Service Trade Competitiveness： A Global Value Chain Perspective

Based on the World Input-Output Database(WIOD), this paper conducts a forward-linkage decomposition of value-added in trade to estimate China's service value-added exports and its service sector's international competitiveness during 2000-2014. Result indicates that during the sample period, China's service exports measured by forward-linkage decomposition method accounted for around 35% in its total export. While the value of services exported directly through the service sector accounted for a falling share, the value of services exported through other sectors represented an increasing share. China ranks second in the world in terms of market share of service exports. However, the revealed comparative advantage(RCA) of China's service exports and export sophistication remains limited.

Opportunities of Doubling Indian Farmers Income by Post Harvest Value Addition to Agricultural Produce

The governments across the developing countries are facing a challenge of steadily increasing population,maintaining balance in demand and supply of food and upliftment in socio-economic status of farming community.Among the leading developing countries,India has successfully increased agricultural crop production by fourfold,thus having at most potential for adoption of secondary agriculture practices after harvest of farm produce.Post-harvest processing of agricultural produce like milling of cereals and pulses,extraction of oil from oilseed crops,development of value added ready to eat and ready to serve food product etc.not only facilitate efficient utilization of crop produce but also check losses fetching better returns to the farmers/entrepreneurs.Post-harvest processing operations at the production catchment area helps in minimizing post harvest losses,helps in generating employment opportunities in rural areas,purity assured products in turn open window for the developed products to qualify for wider market.

Adding Extra Value

China and Africa finding new ways to drive all aspects of mutual development A total of 210 orphans in the three states around Abuja,capital of Nigeria,went to a summer camp to celebrate the country’s Children’s Day on May 27.Huawei Technologies Co.,a leading global information and communications technology solutions provider from China,sponsored the event.