INVESTIGATION OF IMPEDIMENT FACTORS IN PROPERTY TAX REVALUATION PRACTICES

2021 ◽  
Vol 19 (16) ◽  
Author(s):  
Nor Azalina Yusnita Abd Rahman ◽  
Asma Senawi ◽  
Mohamad Haizam Mohamed Saraf ◽  
Siti Fairuz Che Pin
Keyword(s):  
Focus Group ◽  
Real Estate ◽  
State Government ◽  
Thematic Analysis ◽  
Focus Group Interview ◽  
Property Tax ◽  
Extended Period ◽  
The West ◽  
Local Authorities ◽  
Cost Constraints

Property tax is a form of taxation payable by real estate owners on their holdings because of their ownership or possession of the property. In Malaysia, a property tax revaluation is done once every five years or within an extended period as determined by the state government. However, the Ministry of Housing and Local Government Malaysia has recorded that most local authorities have not revalued their property for almost 35 years. Thus, the researchers conducted a focus group interview to identify the impediments in a revaluation of property tax among local authorities. The participants consisted of forty-three (43) officers from twentytwo (22) local authorities in the West of Malaysia. Data from focus groups identified were transcribed and analyzed using thematic analysis. Findings from the focus group revealed four (4) main impediment factors, namely (1) lack of knowledge in property tax revaluation paperwork, (2) lack of workforce, (3) cost constraints, and (4) time-consuming.

scholarly journals Lack of Uniformity in the Israeli Property Tax System 1997–2017

2020 ◽  
Vol 13 (12) ◽  
pp. 327
Author(s):  
Avi Perez
Keyword(s):  
Developing Countries ◽  
Real Estate ◽  
Central And Eastern Europe ◽  
Property Tax ◽  
Measurement Methods ◽  
Tax System ◽  
Tel Aviv ◽  
Unique Data ◽  
The World ◽  
Taxation System

There are two different forms of property tax systems: value-based tax, which is used in most countries of the world, and area-based tax, which is used mainly in Central and Eastern Europe and developing countries in Africa. Area-based property tax provides more stable and predictable budget revenues. It is simpler to administer and scores worse on equity grounds from the perspective of the ability-to-pay principle of taxation. Against this background, Israel’s property tax system, known as Arnona, is complex, spatially diversified, and causes a lack of uniformity that leads to tax distortion. This paper’s primary purpose is to identify the weaknesses of Israeli property tax from 1997 to 2017 and indicate how to improve the property tax system. This paper is based on case studies from four of the most important cities in Israel: Tel Aviv, Jerusalem, Haifa, and Beersheba, which have four different measurement methods for calculating property tax. Unique data were collected from the Israel Central Bureau of Statistics. According to this analysis, it was found that there are substantial differences in property tax between the four cities over the two decades analyzed. The main weakness is the lack of uniformity of the taxation system; the solution is to unify the measurement of real estate area for tax purposes using drone technology.

scholarly journals Telehealth sounds a bit challenging, but it has potential: participant and physiotherapist experiences of gym-based exercise intervention for Achilles tendinopathy monitored via telehealth

2021 ◽  
Vol 22 (1) ◽  
Author(s):  
F. Hasani ◽  
P. Malliaras ◽  
T. Haines ◽  
S. E. Munteanu ◽  
J. White ◽  
...  
Keyword(s):  
Focus Group ◽  
Thematic Analysis ◽  
Exercise Intervention ◽  
Achilles Tendinopathy ◽  
Interpretive Description ◽  
Structured Interviews ◽  
Potential Participant ◽  
Delivery Of Care ◽  
Exercise Interventions ◽  
Inductive Thematic Analysis

Abstract Background Although telehealth is becoming more popular for delivery of care for individuals with musculoskeletal pain, to our knowledge telehealth has not been used to manage Achilles tendinopathy. This research aimed to explore the experience of participants and physiotherapists with gym-based exercise interventions for Achilles tendinopathy monitored via videoconference. Methods A qualitative, interpretive description design was performed using semi-structured interviews (8 participants) and a focus group (7 physiotherapists). Participants and physiotherapists were interviewed about their experiences of the use of telehealth during a gym-based exercise intervention incorporating different calf load parameters for Achilles tendinopathy. We employed an inductive thematic analysis approach to analyse the data. Results Three themes identified from both participants and physiotherapists included i) acceptability of telehealth; ii) enablers to adherence with telehealth; and iii) barriers to adherence with telehealth. Two extra themes arose from participants regarding adherence with gym-based exercise, including enablers to adherence with the exercise intervention, and barriers to adherence with the exercise intervention. Both participants and physiotherapists expressed overall satisfaction and acceptability of telehealth monitoring of gym-based exercise. Conclusion Gym-based exercise intervention for Achilles tendinopathy involving weekly telehealth monitoring was acceptable to both participants and physiotherapists. Potential enablers and barriers were identified that may improve adherence to this type of intervention.

INTERNET NEWS MEMES WITH POLITICAL OVERTONES IN THE PERCEPTION OF YOUNG PEOPLE

2021 ◽  
Vol 5 (1) ◽  
pp. 100-107
Author(s):  
D. S. Gorbatov ◽  
◽  
P. Yu. Gurushkin ◽  
Keyword(s):  
Young People ◽  
Focus Group ◽  
Empirical Research ◽  
Undergraduate Students ◽  
Social Perception ◽  
Research Method ◽  
Focus Group Interview ◽  
Educational Institutions ◽  
Internet News ◽  
The Social

The purpose of the empirical research described in the article was to study the range of judgments that characterize the social perception of the student youth of Internet news memes with political overtones. The research method was a focus group interview using the Microsoft Teams platform. The four groups included 28 undergraduate students of higher educational institutions of St. Petersburg. The results of the study characterize the attitude of students to attempts to impose political overtones on Internet news memes, reflect their opinions about the mistakes made by the authors, contain arguments about the reasons for the anonymity of the authors of memes, describe the range of views on the problem of the responsibility of the authors of memes for violations of laws. In addition, students ' perceptions about changes in Internet memes, in particular, news memes, in the future were revealed.

A post-intentional phenomenological investigation of inclusivity in a therapeutic theatre production

2020 ◽  
Vol 7 (2) ◽  
pp. 169-191
Author(s):  
Angelle Cook
Keyword(s):  
Focus Group ◽  
Thematic Analysis ◽  
Personal Growth ◽  
Lived Experiences ◽  
Inclusive Production ◽  
Societal Change ◽  
Structured Interviews ◽  
Theatre Production ◽  
Therapeutic Theatre

This article presents a dissertation study that investigated the lived experiences of participants engaged in an inclusive therapeutic theatre production through a post-intentional phenomenological lens, informed by critical dis/ability theory. The study included ten participants aged 14–26 with a variety of dis/abilities. The data were gathered through semi-structured interviews and a focus group and analysed using thematic analysis. The qualitative findings included six themes and fifteen subthemes. These findings suggested that the participants experienced belonging and community, personal growth and insight, feelings of empowerment and the desire to make societal change by being a part of the inclusive production.

scholarly journals Mothers' perceptions of children's food behaviors: use of focus group interview study

2008 ◽  
Vol 2 (4) ◽  
pp. 259 ◽  
Author(s):  
Young-Mee Lee ◽  
Jung-Hyun Kim ◽  
Yu-Jin Oh ◽  
Min-June Lee
Keyword(s):  
Focus Group ◽  
Focus Group Interview ◽  
Interview Study ◽  
Group Interview ◽  
Food Behaviors

Assessing Beliefs about and Needs of Senior Citizens Using the Focus Group Interview: A Qualitative Approach

1987 ◽  
Vol 18 (1) ◽  
pp. 44-49 ◽  
Author(s):  
Keryl L. Keller ◽  
Elena M. Sliepcevich ◽  
Elaine M. Vitello ◽  
Ella P. Lacey ◽  
W. Russell Wright
Keyword(s):  
Focus Group ◽  
Focus Group Interview ◽  
Senior Citizens ◽  
Qualitative Approach ◽  
Group Interview
Sign in / Sign up

Export Citation Format

Share Document