On December 22, 2017, President Donald Trump signed the Tax Cuts and Jobs Act (TCJA), the most sweeping revision of US tax law since the Tax Reform Act of 1986. The law introduced many significant ...changes. However, perhaps none was as important as the changes in the treatment of traditional “C” corporations—those corporations subject to a separate corporate income tax. Beginning in 2018, the federal corporate tax rate fell from 35 percent to 21 percent, some investment qualified for immediate deduction as an expense, and multinational corporations faced a substantially modified treatment of their activities. This paper seeks to evaluate the impact of the Tax Cuts and Jobs Act to understand its effects on resource allocation and distribution. It compares US corporate tax rates to other countries before the 2017 tax law, and describes ways in which the US corporate sector has evolved that are especially relevant to tax policy. The discussion then turns the main changes of the Tax Cuts and Jobs Act of 2017 for the corporate income tax. A range of estimates suggests that the law is likely to contribute to increased US capital investment and, through that, an increase in US wages. The magnitude of these increases is extremely difficult to predict. Indeed, the public debate about the benefits of the new corporate tax provisions enacted (and the alternatives not adopted) has highlighted the limitations of standard approaches in distributional analysis to assigning corporate tax burdens.
Background
The advantages of including people with learning disabilities in research teams have been well described, but it is rare for researchers with learning disabilities to be employed at a ...university. This paper explores the extent to which university recruitment procedures are accessible to job applicants with learning disabilities.
Methods
We present reflections on the process of recruiting a Research Assistant with a learning disability onto a university research team. The recruitment process is described from the perspectives of the employee, line manager and Human Resources representative.
Findings
The recruiting manager and Human Resources representative had to make adjustments to a wide range of standard processes, including centralised online recruitment systems that were difficult to navigate, inaccessible job descriptions and difficult application forms. Finding workarounds to ensure reasonable adjustments were made was time‐consuming. The employee needed significant support from within his own networks to cope with the application process and had concerns about the potential impact of fixed‐term job contracts on future benefits. Despite our efforts, procedures remained difficult for the applicants to navigate.
Conclusions
Employing researchers with learning disabilities is important. Fundamental changes to job application systems are required, including easy‐to‐understand information, alternative formats of application forms, and support available where needed. Flexibility from the Human Resources departments is key. They will need support from teams with experience working with people with learning disabilities.
Accessible summary
It is important that people with learning disabilities are involved in research, but not many people with learning disabilities have a job at a university as part of the research team.
We can learn from examples where people with learning disabilities applied for a university job. One example is Richard Keagan‐Bull, who got a job as a Research Assistant at Kingston and St George's University of London.
What was it like to advertise for the job, apply for the job, and get the job? In this article, three people talk about this: Richard (who got the job), Irene (his manager) and Maria (who sorts out the paperwork and computer systems at the university).
They found that the university's systems for finding and employing new staff were too complicated for people with learning disabilities. They had to make many changes to it, such as writing an easy‐read job advert and asking easier questions on the application form.
This all took a lot of time. Irene and Maria made things easier but didn't always get it right. Richard still found it all quite complicated. They wrote this article because they want other universities to learn from their mistakes. They hope that more universities will employ researchers with learning disabilities.
People might lose their benefits when they start a job. Research jobs at universities are usually only for a short time (1 or 2 years). It can be hard and stressful to get back onto benefits. This may put people off doing these jobs.
You can see an easy‐read version of this paper in Supporting Information Appendix 4.
The European Green Deal was published at the end of 2019 and represents EU's biggest action to reach climate neutrality. The European Recovery Fund was presented in July 2020 as a response to the ...COVID-19 crisis. This study looks at the role that photovoltaics could play to support the successful implementation of these initiatives, in particular in regard to the increased climate ambition. The European Commission proposal of September 2020 (55% emission reduction in 2030 compared to 1990) and the European Parliament proposal that followed soon after (−60%), have changed the level of greenhouse gas reduction ambitions. Energy system modelling shows that achieving the updated targets will require large quantities of renewables deployed at an unprecedented pace. Over the past 10 years solar PV has achieved the technological and market maturity to spearhead EU efforts to reach the energy and climate targets. The paper looks at future projections of solar PV deployment, also considering ongoing sectorial policies (e.g. the EU hydrogen strategy, the building renovation wave) and overarching aims for system integration and a just transition.
•The European Green Deal increased climate ambition and the need for renewables.•Photovoltaics need to be deployed in high rates to reach the updated targets.•Until 2030, 21–22 GW of PV is needed annually in EU to decrease emissions by 55%.•PV deployment rates increase to 26–32 GW annually to reach −60% emissions.•Green Deal's initiatives (H2 strategy, renovation wave) may increase projections.
Purpose: This article examines the age-related management techniques used by older workers in their search for employment. Design and Methods: Data are drawn from interviews with individuals aged ...45–65 years (N = 30). Results: Findings indicate that participants develop “counteractions” and “concealments” to manage perceived age discrimination. Individuals counteract employers’ ageist stereotypes by maintaining their skills and changing their work-related expectations and conceal age by altering their résumés, physical appearance, and language used. Implications: This research suggests that there is a need to reexamine the hiring practices of employers and to improve legislation in relation to their accountability.
Using a sample of business alumni from multiple organizations (N = 230), we examined the relationships of job scope to actual turnover, measured 15 months later, as mediated by affective commitment ...and moderated by growth need strength (which was operationalized through learning goal orientation, need for achievement, and proactive personality as first‐order factors). Moderated mediation analyses (Edwards & Lambert, 2007, Psychol. Methods, 12, 1–22) revealed that: (1) job scope's relationship to commitment was stronger at high levels of growth need strength; (2) the indirect effect of job scope on turnover was stronger at high levels of growth need strength; and (3) growth need strength had a residual, positive relationship to turnover. We discuss the implications of these findings for our understanding of how motivation‐related individual difference variables combine with job characteristics and commitment in explaining turnover decisions.
Practitioner points
Organizations should provide challenging job characteristics to employees with high growth need as this may lead to increased affective commitment and lower turnover rates.
For employees with weak growth needs, organizations may build climates for learning, achievement, and self‐initiative as this may create the conditions for the emergence of commitment and reduce turnover.
Greening employment is required to avoid multiple ecological crises but so far there exist different notions of what makes a job ecologically sustainable. The article portrays five theoretical ...perspectives and develops a framework to evaluate the environmental impact of employment in four dimensions: (1) output type: sustainable goods and services as the outputs from work, (2) occupation: green tasks and activities at the workplace, (3) work-lifestyles: working conditions that promote workers' sustainable lifestyles, (4) outcome efficiency: resource-light production processes. It discusses previous approaches in each dimension and proposes improved assessment methods. By connecting the four dimensions, it develops a “Taxonomy of Sustainable Employment” to classify employment into green, mixed and brown jobs. The taxonomy can be applied to evaluate the sustainability of employment and identify effective labour market policies for a just transition.
•Labour market policies are crucial leverages for sustainability transitions.•Five perspectives on “jobs & the environment” can be distinguished.•Previous approaches to identify green jobs neglected essential aspects that determine the sustainability of employment.•The performance in four different dimensions affects the greenness and brownness of employment.•The ‘Taxonomy of Sustainable Employment’ facilitates classification into ‘green jobs’, ‘mixed jobs’, and ‘brown jobs’.
This paper deals with the problem of scheduling a set of unit‐time jobs on a set of uniform machines. The jobs are subject to conflict constraints modeled by a graph G called the conflict graph, in ...which adjacent jobs cannot be processed on a same machine. The objective considered herein is the minimization of maximum job completion time in the schedule, which is famous to be NP‐hard in the strong sense. The first part of this paper is an extensive study of the computational complexity of the problem restricted to several graph classes, namely: split graphs, interval graphs, forests, trees, paths and cycles. Afterward, we focus on the resolution of the problem with arbitrary conflict graphs. For this latter, a combination of a mixed integer linear programming (MILP) formulation, lower and upper bounds is proposed. A wild range of computational experiments proved the efficiency of this technique to tremendously reduce runtime and produce more optimal solutions (around 80% in average). Furthermore, a deep analysis of the resolution process based on both the density of the conflict graph as well as machine speeds (including identical machines) is thoroughly reported.
•It describes how to derive residence/work locations using smartcard data in Beijing.•It studies excess commuting for bus and car users.•The theoretical minimum commute is lower for bus users than ...for car users.•Excess commuting is higher for bus users (69.5%) than for car users (68.8%).•Commuting capacity values are lower for car users than for bus users.
Using Beijing as an example, this research demonstrates that smartcard data can be used to (a) assemble the required data for excess commuting studies, and (b) visualise related results. Based on both smartcard and household travel survey data, we find that the theoretical minimum commute is considerably lower for bus users than for car users in Beijing. This suggests that there is a greater inter-mixing of jobs–housing functions (i.e., a better jobs–housing balance) associated with users of that mode compared to the corresponding land-use arrangement for car users, who locate further from the central area (Tian’anmen) than bus users. The commuting range for car users is 9.4km greater than for bus users. Excess commuting is slightly higher for bus users (69.5%) than for car users (68.8%). Commuting capacity values are slightly lower for car users than for bus users, implying that car users consume less of their available commuting resources overall than bus users, albeit only marginally.
We study the resilient scheduling of moldable parallel jobs on high-performance computing (HPC) platforms. Moldable jobs allow for choosing a processor allocation before execution, and their ...execution time obeys various speedup models. The objective is to minimize the overall completion time or the makespan, when jobs can fail due to silent errors and hence may need to be re-executed after each failure until successful completion. Our work generalizes the classical scheduling framework for failure-free jobs. To cope with silent errors, we introduce two resilient scheduling algorithms, Lpa-List and Batch-List , both of which use the List strategy to schedule the jobs. Without knowing a priori how many times each job will fail, Lpa-List relies on a local strategy to allocate processors to the jobs, while Batch-List schedules the jobs in batches and allows only a restricted number of failures per job in each batch. We prove approximation ratios for the two algorithms under several prominent speedup models (e.g., roofline, communication, Amdahl, power, monotonic, and a mix model). An extensive set of simulations is conducted to evaluate different variants of the two algorithms, and the results show that they consistently outperform some baseline heuristics. Overall, our best algorithm is within a factor of 1.6 of a lower bound on average over the entire set of experiments, and within a factor of 4.2 in the worst case.
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