scholarly journals Perceptions Of Customs Managers And Agents Towards Import Tax Non-Compliance During Goods Clearing In Malawi

2021 ◽  
Vol 7 (3) ◽  
pp. 1-8
Author(s):  
Catherine D Chisale ◽  
Alfred Maluwa

Import tax non-compliance is increasing in Malawi. A study was conducted to explore the perceptions of custom managers and agents towards import tax non-compliance with import tax procedures and processes. The design of the study was descriptive and used qualitative data collection and analysis methods. The study was conducted in Malawi’s major border posts of Blantyre and Mwanza in the southern region. A total number of 25 participants were purposively sampled and administered an open-ended data collection tool to collect data using in-depth face-to-face interviews. The qualitative data were analyzed using content analysis. Two themes emerged from the study which were, customs agents' limited knowledge, and corruption. The study results further show that training sessions by the Malawi Revenue Authority created the requisite knowledge to the customs agents which improved import tax compliance. However, corruption needs a long-term solution to change the stakeholders’ mindset. It is recommended that awareness should be created among the stakeholders to change the attitude and perceptions of the Malawian general public towards import tax non-compliance.

2018 ◽  
Vol 29 (1) ◽  
pp. 149-156 ◽  
Author(s):  
Laetitia Ricci ◽  
Jean-Baptiste Lanfranchi ◽  
Fabienne Lemetayer ◽  
Christine Rotonda ◽  
Francis Guillemin ◽  
...  

A systematic review of articles using qualitative methods to generate questionnaire items identified in MEDLINE and PsycINFO from 2000 to 2014 was carried out. Articles were analyzed for (a) year of publication and journal domain, (b) qualitative data collection methods, (c) method of data content analysis, (d) professional experts’ input in item generation, and (e) debriefing of the newly developed items. In total, 371 articles were included and results showed (a) an acceleration of published articles, (b) individual interviews and focus groups were common ways of generating items and no emergent approach was identified, (c) the content analysis was usually not described (43% of articles), (d) experts were involved in eliciting concepts in less than a third of articles, (e) 61% of articles involved a step of further submission of newly developed items to the population of interest. This review showed an insufficient reporting of qualitative methods used to generate new questionnaires despite previous recommendations.


Author(s):  
Şule Çelik Korkmaz ◽  
Çiğdem Karatepe

This study aims to investigate the effects of multisensory vocabulary teaching (MSVT) on 4th-grade learners' English vocabulary knowledge. Accordingly, the experimental group was taught through MSVT while the control group was given mainstream coursebook-based instruction. Both quantitative and qualitative data collection instruments were used. The non-parametric Wilcoxon tests yielded statistically significant differences regarding pupils' vocabulary achievement in favor of the experimental group both in the immediate post-vocabulary test and in the delayed post-vocabulary test. Furthermore, content analysis of the learners' diaries, teachers' blogs, and interviews revealed mostly positive views about learning words through MSVT compared to coursebook-based learning.


2019 ◽  
Vol 8 (1) ◽  
pp. 148
Author(s):  
Ekrem Ziya Duman

The purpose of the current study was to determine what the metaphors of the candidate philosophy group teachers regarding the concept of mind and understand the related metaphors by means of gathering the metaphors expressed under certain categories. Phenomenology, one of the qualitative research designs, was used in the current study. The working group was made up of the students having pedagogical formation at Gazi University in the academic year of 2017-2018 and the last year students studying Philosophy Group Teaching at Gazi University. In this sense, the study was applied to total 85 people. Qualitative data collection techniques were used in the research. Data collection tool was applied to the participants by the researchers. In this sense, 62 valid metaphors were produced out of 85 candidate teachers. The metaphors produced were gathered under 10 categories as mind as a guide, mind as a basic element, mind as suitability for the purpose, mind as a working and developing structure, mind as a storage, mind as showing the reality, mind as an illuminator, mind as a valuable competence, mind as a limitless competence and the unclassified.In the order of metaphors produced mostly by the candidate philosophy group teachers participating the research, mind as a guide was in the first place at the rate of 17.3%. Mind as a basic element was in the second category with a rate of 16% and it was followed by mind as suitability for the purpose and mind as a working and developing structure with a rate of 12%.


Author(s):  
Selin Üreten ◽  
Johanna Spallek ◽  
Ece Üreten ◽  
Dieter Krause

This contribution demonstrates the application of the new Design Method Validation System ( DMVS) for the validation of engineering design methods in product development. The application example is a case from the medical branch. The product design method Design for Mass Adaptation ( DfMAd) with individualization and modification steps as triggers is compared to an adapted design method with product individualization but without modification triggers. This experimental study was conducted in accordance with the DMVS procedure. Measured outcomes refer to the usefulness, applicability and acceptance of the design method DfMAd. Two groups of student participants were compared to each other through research tools based on quantitative and qualitative data collection and analysis. Findings show that the considered DfMAd phase successfully leads to the desired benefit for the consideration of variant-oriented alternatives, thus confirming the test hypothesis. In the example of a product, a crutch, a high treatment quality can be achieved by specific adaptability of the product. In addition, it is shown that DMVS is suitable for the development of experiments and that the data collection means are differently suited for the validation of the three criteria.


Author(s):  
Nasrul Hisyam Nor Muhamad ◽  
Abdul Hafiz Abdullah ◽  
Sulaiman Shakib Mohd Noor ◽  
Mohd Rilizam Rosli

Waqf is a practice that is encouraged in Islam. In Malaysia, wakaf is under the jurisdiction of the state. This makes the wakaf management and administrative background of each state quite unique. Johor is one of the states that achieved the best achievement in waqf. This article discusses the background of wakaf practices implemented in the state of Johor, including the historical, legal, and management perspectives. Also discussed about the achievement of wakaf in the state of Johor and the forms of potential wakaf to be developed in the future. This study is qualitative. Data collection using library methods and data was analyzed based on 'content analysis' approach. It is found that the achievement of wakaf in Johor is very good especially in terms of the increase in value of waqf assets. Similarly, the Wakaf Shares and Waqf Shares that’s have currently implemented are very potential to be developed and ensure the sustainability of wakaf institutions.


2021 ◽  
Vol 2 (2) ◽  
pp. 163-176
Author(s):  
Tasdin Tahrim ◽  
Firman Patawari ◽  
Ali Nahruddin Tanal

Abstract This study aims to determine the educational supervision plan, educational supervision feedback for the principal or teacher, and the techniques used in educational supervision at SDN 246 Rantebelu Kecamatan Larompong Kabupaten Luwu. The type used in this research is descriptive qualitative. Data collection techniques are interviews, observation, and documentation study. The research subjects were teachers and administrative staff. The results showed that: (1) the education supervision plan carried out at SDN 246 Rantebelu Kecamatan Larompong Kabupaten Luwu is to prepare RPP, syllabus, list of scores, absence of annual programs and semester programs. (2) educational supervision feedback to the principal or teacher, namely verbal (verbal), providing comments on the results of direct observation of the learning process through face-to-face, no distance or equipment used. This method is usually carried out by talking to each other / dialogue, interviews, meetings, speeches, and discussions. Apart from that, giving comments can also be done indirectly through intermediary tools such as telephones, cellphones, etc. because of the distance between the speaker and the interlocutor. Non-verbal (written), providing comments on the results of observations of the learning process by means of writing without direct conversation using short, clear, and understandable language by the recipient. This method can be in the form of correspondence, sms, e-mail, learning photos, and so on. (3) There are 2 types of techniques used in SDN 246 Rantebelu Kecamatan Larompong Kabupaten Luwu, namely direct supervision, which means that the supervisor goes directly to the class to see the learning of students from beginning to end. While administrative supervision is only the administrative aspects that are assessed.   Keywords: educational supervision


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