Search results

Throughout human history, the occurrence of disasters has been inevitable, leading to significant human, financial and emotional consequences. Therefore, it is crucial to establish a well-designed plan to efficiently manage such situations when disaster strikes. The purpose of this study is to develop a comprehensive program that encompasses multiple aspects of postdisaster relief.

A multiobjective model has been developed for postdisaster relief, with the aim of minimizing social dissatisfaction, economic costs and environmental damage. The model has been solved using exact methods for different scenarios. The objective is to achieve the most optimal outcomes in the context of postdisaster relief operations.

A real case study of an earthquake in Haiti has been conducted. The acquired results and subsequent management analysis have effectively assessed the logic of the model. As a result, the model’s performance has been validated and deemed reliable based on the findings and insights obtained.

Ultimately, the model provides the optimal quantities of each product to be shipped and determines the appropriate mode of transportation. Additionally, the application of the epsilon constraint method results in a set of Pareto optimal solutions. Through a comprehensive examination of the presented solutions, valuable insights and analyses can be obtained, contributing to a better understanding of the model’s effectiveness.

In the aftermath of disasters, humanitarian actors need to coordinate their activities based on accurate information about the disaster site, its surrounding environment, the victims and survivors and the supply of and demand for relief supplies. In this study, the authors examine the characteristics of radio frequency identification (RFID) technology and those of disaster relief operations to achieve information visibility and actor coordination for effective and efficient humanitarian relief operations.

Building on the contingent resource-based view (CRBV), the authors present a model of task-technology fit (TTF) that explains how the use of RFID can improve visibility and coordination. Survey data were collected from humanitarian practitioners in India, and partial least squares (PLS) analysis was used to analyze the model.

The characteristics of both RFID technology and disaster relief operations significantly influence TTF, and TTF predicts RFID usage in disaster relief operations, providing visibility and coordination. TTF is also a mediator between the characteristics of RFID technology and disaster relief operations and between visibility and coordination.

The many recent humanitarian disasters have demonstrated the critical importance of effective and efficient humanitarian supply chain and logistics strategies and operations in assisting disaster-affected populations. The active and appropriate use of technology, including RFID, can help make disaster response more effective and efficient.

Humanitarian actors value RFID technology because of its ability to improve the visibility and coordination of relief operations. This study brings a new perspective to the benefits of RFID technology and sheds light on its antecedents. The study thus expands the understanding of technology in humanitarian operations.

Although tax relief on pensions is a controversial area of government expenditure, this is the first study of the tax effects for a real-world defined benefit pension scheme. First, we estimate the tax and national insurance contribution (NIC) effects of the scheme's change from final salary to career average revalued earnings (CARE) in 2011 on the gross and net wealth of the sponsor, government, and 16 age cohorts of members, deferred pensioners, and pensioners. Second, we measure the size of the twelve income tax and NIC payments and reliefs for new members and the sponsor, before and after the rule changes. We find the total subsidy split is roughly 40% income tax subsidy and 60% NIC subsidy. If lower tax rates in retirement and the risk premium effect of the exempt-exempt-taxed (EET) system are not viewed as a tax subsidy, the tax subsidy to members largely disappears. Any remaining subsidy drops, as a proportion of pension benefits, for high earners, as does that for NICs.

The insights of T. H. Marshall and Pierre Bourdieu are drawn upon, integrated and extended to show how social spending policies have been key sites for historical struggles over the boundaries and rights of American citizenship. In the 19th century, paupers forfeited their civil and political rights in exchange for relief. Rather than break definitively with this legacy, major policy innovations in the United States that expanded state involvement in social provision generated struggles over whether to model the new policies on or distinguish them from traditional poor relief. At stake in these struggles were the citizenship status and rights of the policies’ clients. Both the emergence of such citizenship struggles and their outcomes are explained. These struggles emerged when policy innovations created new groups of clients, the new policy treated clients in contradictory ways and policy elites formed ties to social movements with stakes in the status and rights of the policy's clients. The outcomes of the struggles have been shaped by the institutional structure of the policy and the manner and extent to which the policy became entangled in racial politics. Historical evidence for these claims is provided by a case study of the Works Progress Administration, an important but understudied component of the New Deal welfare state.

Ethical issues and moral reasoning are important in the tax policy context because shared moral values create good societies (Paul et al., 2006). This study of the equitable relief subset of the innocent spouse rules is a good example of Congressional and IRS policy that has been substantially reformed twice (and continues to be reassessed) to create tax law that effectively treats innocent spouses equitably (Fleischman & Shen, 1999). The purpose of this study was to evaluate the degree to which subjects' moral reasoning, using the first two steps of Rest's (1986) ethical reasoning model, is related to perceived moral intensity (Jones, 1991) in several tax-based equitable relief situations. Integrative social contracts theory provides the study's theoretical lens.

Subjects evaluated a mailed-questionnaire containing two separate equitable relief scenarios about a spouse who was unaware of her husband's tax evasion – one scenario included verbal abuse and the other scenario contained no such abuse. The survey also contained a variety of ethics and attitudinal measures used to measure the study's focal variables. The results support the a priori hypotheses that moral intensity is positively related to recognition of an ethical issue, judgment that the ethical scenario is unethical, and judgment to grant equitable relief. In addition, the scenario containing emotional abuse was associated with increased levels of moral intensity as compared to the scenario that did not contain abuse. The paper concludes with a discussion of both professional and public policy implications.

Married couples receive tax benefits such as favorable tax rates, higher exclusions, higher phase-outs, and combined deductions. However, joint and several tax liability is a major issue facing these taxpayers. The term innocent spouse relief, within the Internal Revenue Code, is a direct result of one spouse failing to satisfy the joint liability for the married couple. Since both individuals are jointly and severally liable for the combined liability, the innocent spouse may be responsible for the liability in whole or in part. Our study examines this highly litigated arena of innocent spouse relief. To assist in this area of taxation, the Internal Revenue Service has provided taxpayers and tax practitioners with guidance. Revenue Procedure 2003-61 (2003-2 CB 296) outlines factors useful in determining whether innocent spouse relief should be granted. Additionally, this study creates a predictive model containing only three significant factors (economic hardship, knowledge/reason, significant benefit) capable of predicting with approximately 89% accuracy. These same three variables are significant after running multiple regression with p-values of 0.002 (economic hardship), 0.000 (knowledge/reason to know), and 0.001 (significant benefit). These factors provide valuable insight to practitioners when advising clients on challenging or accepting the Internal Revenue Service's decision. Additionally, abuse is marginally significant in the regression model. Also, judge gender and political affiliation are analyzed. However, the gender of the judge and political affiliation fail to be statistically significant using the chi-square test and regression model.

The system of government-run poor relief in England, dating from the sixteenth century, was not replicated in Europe until the mid- to late 1800s. In order to understand why, poor relief must be placed within the socio-economic framework of capitalism, a system of surplus appropriation which originated in the novel class relations of English agriculture. The English way of dealing with poverty was distinctive and this distinctiveness was rooted in the unparalleled expansion of capitalism in that country in the early modern era. Assistance to the poor in England emerged alongside a qualitative social change, wherein an economy rooted in custom was transformed into one based on the competitive social relations of capitalism. The main conclusion of this article is that the welfare state was not a product of industrialization but of the class structure of agrarian capitalism.

This study examines whether Revenue Procedure 2003-61 is an improvement over Revenue Procedure 2000-15, in the areas of taxpayers’ expectations for IRS equitable relief decisions and gender-related in-group bias. The survey instrument includes a vignette adapted from a judicial decision. The results show that Rev. Proc. 2003-61 does improve upon Rev. Proc. 2000-15. Furthermore, taxpayers perceive different expectations of what the IRS should do and what the IRS would do in equitable relief decision making. Also, gender-related in-group biases are found to be present for both genders. Tax policy implications regarding equitable relief are discussed.

This paper aims to examine the integration of lateral transshipment and road vulnerability into the humanitarian relief chain in light of affected area priority to address equitable distribution and assess the impact of various parameters on the total average inflated distance traveled per relief item.

After identifying comprehensive critical criteria and subcriteria, a hybrid multi-criteria decision-making framework was applied to obtain the demand points’ weight and ranking in a real-life earthquake scenario. Direct shipment and lateral transshipment models were then presented and compared. The developed mathematical models are formulated as mixed-integer programming models, considering facility location, inventory prepositioning, road vulnerability and quantity of lateral transshipment.

The study found that the use of prioritization criteria and subcriteria, in conjunction with lateral transshipment and road vulnerability, resulted in a more equitable distribution of relief items by reducing the total average inflated distance traveled per relief item.

To the best of the authors’ knowledge, this study is one of the first research on equity in humanitarian response through prioritization of demand points. It also bridges the gap between two areas that are typically treated separately: multi-criteria decision-making and humanitarian logistics.

This is the first scholarly work in Shiraz focused on the equitable distribution system by prioritization of demand points and assigning relief items to them after the occurrence of a medium-scale earthquake scenario considering lateral transshipment in the upper echelon.

The paper clarifies how to prioritize demand points to promote equity in humanitarian logistics when the authors have faced multiple factors (i.e. location of relief distribution centers, inventory level, distance, lateral transshipment and road vulnerability) simultaneously.

Background: The study focuses on the challenges encountered during the distribution of food and face-mask items during the first COVID-19 lock-down by various relief supply chain actors.

Methods: Data were collected from forty (40) relief actors through online (via Zoom and telephones) and face-to-face interviews, between January 2021 to March 2021. Data was coded based on per-determined themes after which it was further processed using Atlas ti. v7.57 to generate patterns.

Results: The study established challenges related to needs identification, procurement, warehousing, transportation, handling, beneficiary verification, and last-mile distribution. Additionally, the media and politics coupled with the emergence of new actors and governance issues were part of the challenges identified.

Conclusions: The identified challenges were internal and external to the relief supply chain; hence actors could have control over some while others were beyond their control. The findings could inform practitioners and policymakers on what challenges are likely to affect their operations, especially during a pandemic, and design appropriate coping mechanisms.