scholarly journals Applying the LASSO method to predict the impact of tariff reductions on customs revenues in Vietnam

2020 ◽  
Vol 19 (3) ◽  
pp. 19-31
Author(s):  
Le Thi Anh Tuyet

The study assesses the impact of tariff reductions on fluctuations in customs revenues in Vietnam. The collection of research data was based on the official sources, namely the Government’s Web Portal and the World Bank’s website, and took place between 2002 and 2017. This paper uses the LASSO (Least Absolute Shrinkage and Selection Operator) linear regression model to estimate and predict the relationship of data series, thereby drawing a regression equation to consider the impact of various factors on customs revenues. The results have proven that tariff reductions have no negative impact on customs revenues. When tariffs are reduced, import turnover increases, the level of compliance with tax laws by import-export enterprises increases, and smuggling and trade fraud decrease. Based on these conclusions, the paper proposes several policies aimed at ensuring future customs revenues in Vietnam. As follows from the findings provided below, in order to ensure customs revenues, the Vietnamese Government should introduce appropriate policies to improve the efficiency of customs management in Vietnam; envisage accurate planning and reasonable investment for the customs office in terms of facilities and human resources; establish reasonable non-tariff barriers to prevent fraud and abuse causing losses in customs revenues.

Accounting ◽  
2021 ◽  
Vol 7 (7) ◽  
pp. 1655-1660
Author(s):  
Khaled Salmen Aljaaidi

This paper examines the impact of the government and its agencies’ ownership on the effectiveness of one the main internal governance mechanisms, namely; board of directors, for a sample of 140 energy and petrochemical Saudi listed firms over 2012-2019. The Saudi Arabia provides an interesting context due to the domination of government-linked corporations’ ownership. This setting arranges for the impact of such ownership on the board of directors’ monitoring and advisory roles. The board of directors’ effectiveness is measured as an interaction term of the board size and meetings of the board of directors. The study finds that government-linked energy and petrochemical corporations’ ownerships are inversely related to the board of directors’ effectiveness. This result is sensitive to the measurement of the board of directors’ effectiveness as each variable consisting of the board of directors’ effectiveness was examined individually. The study also finds that government-linked corporations’ ownership had a strong negative impact on the board size. In contrast, the proposed model does not provide any evidence supporting the relationship of the government-linked corporations’ ownerships with board meetings. Overall, the evidence supports the substitution hypothesis on the relationship of government-linked corporations and board of directors’ effectiveness.


2018 ◽  
Vol 7 (1) ◽  
pp. 94
Author(s):  
Öznur Tulunay Ateş ◽  
Neslin İhtiyaroğlu

This research aims to investigate the relationship of stress and organizational commitment in employees with meta-analysis method. In the literature review, 22 studies and 42 comparisons were found which meet the determined criteria. “Fisher z” value was used to calculate impact size values and impact direction and overall impact of the research were analysed with random impact model. As a result of the analysis; it was determined that stress have a weak positive relationship impact on organizational commitment. In addition, it was also determined that there is a negative and weak relationship impact between stress and affective commitment; positive and weak relationship impact between stress and normative commitment and positive and small relationship impact between stress and continuance commitment in employees. In the research, it was seen that the impact of stress on organizational commitment vary according to the sector that employees work in. ın the analyses, it was determined that there is a positive impact in health and tourism and a negative impact in education and the impact size is weak in health and small in tourism and education. Based on the research results, it can be said that new researches are required about how and why the relationships between stress and organizational commitment in employees vary.


2010 ◽  
Vol 20 (1) ◽  
pp. 3-8
Author(s):  
Dee Adams Nikjeh

Abstract Administrators and supervisors face daily challenges over issues such as program funding, service fees, correct coding procedures, and the ever-changing healthcare regulations. Receiving equitable reimbursement for speech-language pathology and audiology services necessitates an understanding of federal coding and reimbursement systems. This tutorial provides information pertaining to two major healthcare coding systems and explains the relationship of these systems to clinical documentation, the Medicare Physician Fee Schedule and equitable reimbursement. An explanation of coding edits and coding modifiers is provided for use in those occasional atypical situations when the standard use of procedural coding may not be appropriate. Also included in this tutorial is a brief discussion of the impact that the Medicare Improvements for Patients and Providers Act of 2008 (HR 6331 Medicare Improvements for Patients and Providers Act [MIPPA], 2008) has had on the valuation of speech-language pathology procedure codes.


2020 ◽  
Vol 13 (2) ◽  
pp. 112-121
Author(s):  
Sudiyar . ◽  
Okto Supratman ◽  
Indra Ambalika Syari

The destructive fishing feared will give a negative impact on the survival of this organism. This study aims to analyze the density of bivalves, distribution patterns, and to analyze the relationship of bivalves with environmental parameters in Tanjung Pura village. This research was conducted in March 2019. The systematic random system method was used for collecting data of bivalves. The collecting Data retrieval divided into five research stasions. The results obtained 6 types of bivalves from 3 families and the total is 115 individuals. The highest bivalve density is 4.56 ind / m², and the lowest bivalves are located at station 2,1.56 ind / m²,  The pattern of bivalve distribution in the Coastal of Tanjung Pura Village is grouping. The results of principal component analysis (PCA) showed that Anadara granosa species was positively correlated with TSS r = 0.890, Dosinia contusa, Anomalocardia squamosa, Mererix meretrix, Placamen isabellina, and Tellinella spengleri were positively correlated with currents r = 0.933.


Author(s):  
Germina-Alina Cosma ◽  
Alina Chiracu ◽  
Amalia Raluca Stepan ◽  
Marian Alexandru Cosma ◽  
Marian Costin Nanu ◽  
...  

The aim of this study was to analyze athletes’ quality of life during the COVID-19 pandemic. The study involved 249 athletes between 15 and 35 of age, M = 21.22, SD = 5.12. The sample was composed of eight Olympic Games medalists, three European medalists, 67 international medalists, and 63 national medalists. The instruments used were: (1) COVID-19 Anxiety Scale, (2) Athlete Quality of Life Scale, (3) Impact of Pandemic on Athletes Questionnaire, and (4) International Personality Item Pool (IPIP Anxiety, Depression, and Vulnerability Scales). The results indicate significant differences in COVID-19 anxiety depending on the sport practiced, F (9239) = 3.81, p < 0.01, showing that there were significant differences between sports. The negative impact of the COVID-19 pandemic mediates the relationship between trait anxiety and the athletes’ quality of life. The percentage of mediation was 33.9%, and the indirect effect was −0.11, CI 95% (−0.18, −0.03), Z = −2.82, p < 0.01. Trait anxiety has an increasing effect on the intensity of the negative impact of the COVID-19 pandemic, 0.23, CI 95% (.10, 0.35), Z = 3.56, p < 0.01, and the negative impact of the COVID-19 pandemic has a decreasing effect on quality of life, −0.47, CI 95% (−0.67, −0.27), Z = −4.62, p < 0.01. Gender and age did not moderate the relationship between the negative impact of COVID-19 and athletes’ quality of life. The results of the study highlighted the impact that social isolation and quarantine have on athletes’ affective well-being.


2021 ◽  
Vol 16 (5) ◽  
pp. 1217-1230
Author(s):  
Shuchi Gupta ◽  
Nishad Nawaz ◽  
Adel Abdulmhsen Alfalah ◽  
Rana Tahir Naveed ◽  
Saqib Muneer ◽  
...  

With the advent of the Internet and other digital technologies, contemporary businesses from all sectors are using social media for communication with consumers to engage them meaningfully with a brand. However, the use of social media for corporate social responsibility (CSR) communication is relatively new to the existing literature. Likewise, the impact of CSR communication through social media (CSR-S) on consumer emotions and behavior is, to date, underexplored. To address this, the present research aims to test the relationship of CSR-S on brand admiration and consumer purchase intention. The study proposes a direct relationship between CSR-S and purchase intention with a mediating effect of brand admiration. The data were collected from the banking consumers of Pakistan through a self-administered questionnaire. The authors distributed 800 questionnaires and received 463 questionnaires useful for data analysis, so the present research study response rate was around 59%. The data were analyzed using the structural equation modeling (SEM) technique in AMOS. The results revealed that CSR-S is positively related to purchase intention (β = 0.233). The results further showed that brand admiration partially mediates this relationship (β = 0.079). The survey respondents confirmed that their bank’s CSR communication helps enhance their purchase likelihood and their feelings of admiration for their bank. These findings will help policymakers at banking institutions better understand the importance of CSR communication on different social media platforms to achieve consumer-related outcomes.


Author(s):  
Zhi Yang ◽  
Quang Van Ngo ◽  
Chung Xuan Thi Nguyen

In the era of the information-communication technology with the development of electronic commerce, consumers can buy almost everything anywhere and at any time. One of the greatest benefits of e-commerce has been the convenience and the vast choices which consumers get online. However, some serious issues exist that impede consumers from transaction online. These issues have attracted the attention of many marketing researchers in recent years. In this research, the authors focus on the impact of consumers' ethics perception of e-retailer on their purchase intention and satisfaction. The authors also try to clarify the roles of trust and commitment in the relationship of ethics on consumers purchase decision and satisfaction because of their importance in e-commerce but also the privation in the research of previous studies. The data collected from a survey of 390 online consumers in Vietnam. Results reveal that there are significant relationships between online retailers' ethics and consumers' purchase intention and satisfaction via the mediation of trust and commitment.


2015 ◽  
Vol 130 (1) ◽  
pp. 25-31 ◽  
Author(s):  
S Degeest ◽  
P Corthals ◽  
I Dhooge ◽  
H Keppler

AbstractObjective:This study aimed to determine the characteristics of tinnitus and tinnitus-related variables and explore their possible relationship with tinnitus-related handicap.Methods:Eighty-one patients with chronic tinnitus were included. The study protocol measured hearing status, tinnitus pitch, loudness, maskability and loudness discomfort levels. All patients filled in the Tinnitus Sample Case History Questionnaire, the Hyperacusis Questionnaire and the Tinnitus Handicap Inventory. The relationship of each variable with the Tinnitus Handicap Inventory score was evaluated by univariate and multivariate analyses.Results:Five univariables were associated with the Tinnitus Handicap Inventory score: loudness discomfort level, subjective tinnitus loudness, tinnitus awareness, noise intolerance and Hyperacusis Questionnaire score. Multiple regression analysis showed that the Hyperacusis Questionnaire score and tinnitus awareness were independently associated with the Tinnitus Handicap Inventory score.Conclusion:Hyperacusis and tinnitus awareness were independently associated with the Tinnitus Handicap Inventory score. Questionnaires on tinnitus and hyperacusis are especially suited to providing additional insight into tinnitus-related handicap and are therefore useful for evaluating tinnitus patients.


Author(s):  
Zulfiqar Ahmed Iqbal ◽  
Ghulam Abid ◽  
Muhammad Arshad ◽  
Fouzia Ashfaq ◽  
Muhammad Ahsan Athar ◽  
...  

This study empirically investigates the less discussed catalytic effect of personality in the relationship of leadership style and employee thriving at work. The growth and sustainability of the organization is linked with the association of leadership style and employee thriving at the worplace. The objectives of this study are to explore the impact of authoritative and laissez-faire leadership styles and the moderating role of the personality trait of conscientiousness on thriving in the workplace. A sample of 312 participants was taken from a leading school system with its branches in Lahore and Islamabad, Pakistan. The participants either worked as managers, teachers in headquarters, or school campuses, respectively. The regression results of the study show that authoritative leadership and conscientiousness have a significantly positive impact on thriving at work. Furthermore, conscientiousness moderates the relationship between laissez-faire style of leadership and thriving at work relationship. The findings of this study have theoretical implications for authoritative and laissez-faire leadership, employee conscientiousness, and managerial applications for the practitioners.


2021 ◽  
Vol 27 ◽  
Author(s):  
Li-Ping Yu ◽  
Ting-Ting Shi ◽  
Yan-Qin Li ◽  
Jian-Kang Mu ◽  
Ya-Qin Yang ◽  
...  

: Mitophagy plays an important role in maintaining mitochondrial quality and cell homeostasis through the degradation of damaged, aged, and dysfunctional mitochondria and misfolded proteins. Many human diseases, particularly neurodegenerative diseases, are related to disorders of mitochondrial phagocytosis. Exploring the regulatory mechanisms of mitophagy is of great significance for revealing the molecular mechanisms underlying the related diseases. Herein, we summarize the major mechanisms of mitophagy, the relationship of mitophagy with human diseases, and the role of traditional Chinese medicine (TCM) in mitophagy. These discussions enhance our knowledge of mitophagy and its potential therapeutic targets using TCM.


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