scholarly journals Governance and Tax Revenue in Asean Countries

2015 ◽  
Vol 6 (2) ◽  
pp. 76-88
Author(s):  
Makmun Syadullah

Tax revenue is influenced by many factors. Existing studies reveal that political stability, level of corruption, quality of the policy, income per capita, share of agriculture to the GDP, and market openness are some of the factors influencing tax revenue. This study aims to analyze the influence of governance by using some indicators, such as political stability, government effectiveness, quality of regulation, law enforcement accountability and control on corruption in tax area through empirical analysis of ASEAN countries. Descriptive analysis and causality methods are employed in this study. causality method is used to determine the relationship between observed variables using panel regression. The results of the study indicate that the controlon corruption, voice and accountability and political stability variables have significant negative effects on the tax ratio, while rule of law and quality of regulatory variables have positive impact on the tax ratio.

2021 ◽  
pp. 003329412110484
Author(s):  
Anthony J. Kondracki ◽  
Michael C. Riedel ◽  
Katharine Crooks ◽  
Patricio Viera Perez ◽  
Jessica S. Flannery ◽  
...  

Neuroticism has been linked to an increased likelihood of cognitive failures, including episodes of inattentiveness, forgetfulness, or accidents causing difficulties in successfully executing everyday tasks and impacting health and quality of life. Cognitive failures associated with trait neuroticism can prompt some negative psychological outcomes and risky behaviors. Accumulating evidence shows that augmenting mindfulness can benefit cognitive health and general well-being. However, little is known regarding potential cognitive-behavioral pathways through which individual differences in trait neuroticism could influence the propensity to cognitive failures. Using a sample of 1003 undergraduate college students (females: n = 779) consisting of self-reported questionnaire data, we conducted correlational and mediational analyses to investigate the interrelationship between neuroticism, mindfulness, and cognitive failures. Higher neuroticism scores (females: r = −0.388, males: r = −0.390) and higher cognitive failures scores (females: r = −0.339, males: r = −0.407, p < .001) were significantly correlated with lower self-reported mindfulness scores. Mindfulness significantly mediated the relationship between neuroticism and cognitive failures (β = 0.50, 95%, CI: 0.37, 0.65). These findings indicate that higher mindfulness may help ameliorate negative effects of neuroticism on everyday cognitive failures. Future research will determine how college students may benefit from positive impact of mindfulness to improve their psychological and physical health.


2017 ◽  
Vol 7 (2) ◽  
pp. 159
Author(s):  
Eva Krisna

“Batombe” is an oral tradition of the Nagari Abai society at Sangir Batanghari Subdistrict, South Solok District, West Sumatra Province. Batombe is exchanging rhymes (berbalas pantun) which is performed as an entertainment on the wedding party (baralek). Batombe is identical with Great House (Rumah Gadang) Nagari Abai which is a unique house because it is a long traditional custom house that has many rooms. It reaches 21 rooms. The rhymes in batombe tends to deliver a feeling of lilting so the singers often drift into the atmosphere of the show. Therefore, as part of community life, batombe often cause a negative effects for the singers soul. This paper describes various things, such as: who batombe singer is; the time to perform this activity; the relationship between batombe and Great House (Rumah Gadang) at Nagari Abai; and the negative effects caused by batombe for the singers. This paper based on the fact that in oral tradition there is a close relationship between text and the speakers and text with context (place, time and atmosphere), a multidisciplinary approach is used in this paper, such as historical, sociological, anthropological, and psychological approach. The method used is descriptive analysis method.AbstrakBatombe adalah tradisi lisan masyarakat Nagari Abai, Kecamatan Sangir Batanghari, Kabupaten Solok Selatan, Provinsi Sumatra Barat. Batombe adalah tradisi berbalas pantun yang dilakukan sebagai hiburan pada pesta pernikahan (baralek). Batombe identik dengan rumah gadang Nagari Abai yang unik, yakni rumah adat dengan ruangan yang sangat panjang hingga 21 ruangan. Pantun-pantun batombe cenderung menyampaikan perasaan yang mendayu-dayu sehingga para pedendangnya sering hanyut ke dalam suasana pertunjukan. Oleh sebab itu, sebagai bagian dari kehidupan masyarakat, seringkali batombe menyebabkan efek negatif bagi (kejiwaan) para pedendangnya. Tulisan ini mendeskripsikan berbagai hal, seperti penutur batombe, waktu untuk melakukan batombe, hubungan batombe dengan rumah gadang di Nagari Abai, dan efek negatif yang ditimbulkan batombe bagi pedendangnya. Tulisan ini bertolak dari kenyataan bahwa pada tradisi lisan terdapat hubungan erat, antara lain seperti teks dengan penutur dan teks dengan konteks (tempat, waktu, dan suasana). Pendekatan multidisipliner digunakan pada tulisan ini, yakni pendekatan historis, sosiologis, antropologis, dan psikologis. Metode yang digunakan adalah metode analisis deskriptif.


2021 ◽  
Author(s):  
YU-LING SUN ◽  
ZE-YU ZHU ◽  
HUI YANG

Suppliers are important members of the agricultural product supply chain, and their behavior decisions may have a certain impact on the sustainable development of the agricultural product supply chain. From the perspective of agricultural product supplier trust, this paper studies the direct impact of agricultural product supplier trust on relationship quality and the indirect impact of supplier fairness perception on relationship quality. Based on the survey data of agricultural product suppliers, this paper uses the structural equation model method for empirical analysis. The analysis results show that fairness perception and trust perception have a significant positive impact on the quality of agricultural supply chain relationships, among which trust perception has a positive direct impact on the quality of agricultural supply chain relationships, while fairness perception has indirect influence on the quality of agricultural supply chain relationships through trust. In addition, information sharing, price satisfaction, income level and environmental certainty have a significant positive impact on suppliers’ fairness perception. Therefore, sellers comprehensively consider the fairness perception and trust perception of suppliers, which will help improve the relationship quality of the supply chain.


2014 ◽  
Vol 220 ◽  
pp. 79-96
Author(s):  
Anh Phạm Thị Hoàng ◽  
Thu Lê Hà

Foreign direct investment (FDI) is an essential source of capital in the gross investment conducive to national economic growth, including the case of Vietnam. Since the 1987 Foreign Investment Law, the country has attracted a large amount of foreign capital, which makes a significant contribution to economic development. This research employs a VAR model to analyze the relationship between FDI and Vietnam’s economic growth. The results suggest that FDI has a positive impact on the latter and vice versa. The research also finds that FDI stimulates export and improves the quality of human resources and technology - important prerequisites for the economic growth.


2018 ◽  
Vol 25 (3) ◽  
pp. 252-267 ◽  
Author(s):  
Karina Juhnevica-Radenkova ◽  
Vitalijs Radenkovs ◽  
Karlis Kundzins ◽  
Dalija Seglina

The aim of this study was to assess the effect of O3 treatment on the quality of different cultivars of apples ( Malus domestica Borkh.). Apples were stored for six months at different concentrations of ozone. During the research, minor differences between ozone-treated and control fruits were found in terms of cell integrity and epicuticular wax structure. Ozone application for apple treatment could accelerate the natural ageing of the waxes found on the surface of apples, thereby reducing the thickness of the waxes. The rate of degradation for the epicuticular wax was found to be cultivar dependent. After six months of storage, the ozonation process prevented the decay of ‘Iedzenu’, ‘Auksis’ and ‘Belorusskoje Malinovoje’ apple cultivars, but it accelerated damage in the ‘Gita’ apple cultivar. A positive impact of ozone during long-term storage was found regarding flesh firmness of ‘Iedzenu’ apple cultivar samples subjected to O3 exposure at concentrations of 0.8 ppm and 3.0 ppm. In other cultivars of apples, significant differences between ozonation and cold storage (control) were not found. In general, ozone treatment has a potential to be applied in order to maintain the sensory quality and biologically active compound level in apples during six-month storage; however, the degree of effectiveness depends both on the cultivar and on the concentration of ozone.


2015 ◽  
Vol 8 (1) ◽  
pp. 145
Author(s):  
Fauziah Fauziah

In 2015 we have entered in a free trade system in the Southeast Asian region which is called frequently as ASEAN Economic Society (MEA). We have known that MEA aims to increase the economic stability in the ASEAN region and forming a strong economic area  inter-ASEAN countries. By implementing MEA in the late of 2015, the member country of ASEAN will sell goods and services easily to the other countries throughout Southeast Asia so that this can effect to the very intensive competition. In this matter, the significant thing which should be done by the Indonesian government especially city government of Lhokseumawe in facing the MEA is by preparing the quality human resources to be compete in the regional and international level. For increasing the quality of human resources is through the educational instituion at least by increasing the role of school supervisor to oversee and control toward the educational process. Without supports of supervising of school, education will not work optimally because the school supervisors responsible in controlling and giving advices for educational achievements.


2017 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Hamni Fadlilah Nasution

The low quality of education in Indonesia can also be known from the Human Development Report, which states that the Human Development Index for 2004 Indonesia position is ranked 111th out of 177 countries surveyed. Teachers play an important role in the progress of education quality. Professional teachers are teachers who are able to master and control changes with science and technology insights. Professional teachers are teachers who are able to run the competencies they have. Four components of the competency standards that teachers must possess are: Personality competence, Pedagogic competence, Professional competence and social competence. The development of professionalism of elementary school teachers can also be pursued through a system called educational supervision, certification, with a professional teacher coaching system (SPP-Teacher) and learning tasks. The coaching program is useful to improve the quality of teachers so that a positive impact on the success of education


2020 ◽  
Vol 4 (2) ◽  
pp. 104
Author(s):  
Gede Muna Satya Febriyana ◽  
I G.N. Agung Suprastayasa ◽  
Made Darmiati

Research on tourist satisfaction has been a topic of interest for many academicians. This study aimed to examine the effect of tourist facilities on tourist satisfaction at the natural attractions of Tegenungan waterfall, Bali. The sampling method used was accidental sampling with 100 samples collected in 5 days. Analysis of the data used is descriptive analysis and simple linear regression analysis. The results of the study indicate that the tourist facility variable has a significant effect on tourist satisfaction. T test results show that the tourist facilities (X) significantly affect tourist satisfaction (Y) at the natural attractions of Tegenungan waterfall, Bali. It is expected that the quality of existing tourist facilities can be improved so that it can have a positive impact on the satisfaction of tourists visiting the waterfall. Keywords: tourist facilities, tourist satisfaction, natural tourist attraction,


2020 ◽  
Vol 6 (5) ◽  
pp. 106-112
Author(s):  
Tatiana Kolomoiets ◽  
Oleksii Makarenkov ◽  
Georgiy Samoylenko

Relevance. In terms of revising the provisions of legal regulation of relations in the field of transport with the borrowing of competitive principles of the European institutes to ensure the integration of transport into European and world transport area, with revision of models of relations between relevant public administration entities and private entities, ensuring balance of their interests , including in the context of national and supranational threats and focus on expanding the implementation of rights, freedoms and legitimate interests of the latter in the field of transport, strengthening of the principles of decentralization of power in the system of public authorities occurs, resulting in a significant increase in the number and diversity of regulatory and legal acts aimed at settling the above relations. Unfortunately, at the same time the processes of "growth" and a variety of forms of corruption in the activities of public servants, whose professional sphere is directly related to transport relations with the involvement of municipal transport, are also active. Analysis of law enforcement activities of anti-corruption entities in all its manifestations shows a fairly steady trend towards an increase in the number of detected acts of corruption committed by public servants directly related to the exercise of their authority over the procedure for admission to municipal passenger transportation. The specifics of the legislative regulation of the latter presupposes the presence of many "defects", which create the basis for variable manifestations, including illegal, of the activities of public servants with a subjective arbitrary interpretation of the latest provisions of the law. "Low-quality" regulation of the provisions of the activity of public servants to exercise power over the admission to municipal passenger transportation has a negative impact not only on the implementation of passenger rights (of various categories), but also provision of the public interest, and contributes to the formation of a national threat with a "corrosive" sign of power within administrative and territorial units, especially the country in general. An integrated approach to clarifying the problems of "municipal passenger transportation" with an emphasis on eliminating corruption risks in the activities of public servants at the stage of exercising their power to admit to transportation, which will contribute to the "quality" of such entities and will form an effective regulatory framework for the relevant component of transport in general, its effective existence, the realization of the public interest and its correlation with the interests of individuals. The purpose of the paper is the justification of the relationship of the "quality" of standardization of the procedure for admission of entities to municipal passenger transportation and corruption risks in the professional activities of public servants, which is related to this area, formulating proposals for their multi-balance ratio to minimize these risks and "qualitative" standardization of the relevant component of passenger transportation and transport relations in general based on the analysis of various sources. The objects of the article are public relations directly related to municipal passenger transportation. The subject of the article is the "quality" of standardization of relations in admission to municipal passenger transportation and its connection with corruption risks in activity of public servants connected with the specified sphere of relations. Methods of research. Both general legal and special methods of scientific cognition were used in research. As the basis, the dialectic method was used, which allowed to reveal problematic issues in dynamics; juridical and logical method allowed to form options for borrowing positive and avoiding negative experience of relevant rulemaking and law enforcement in foreign countries; forecasting and modeling were used for making proposals to strengthen "quality" of standardization of the procedure of admission to municipal passenger transportation in order to eliminate corruption risks in the activities of public servants. Results. Admission to municipal passenger transportation should be considered as a form of public procedure, the subjects of which are servants of local public authorities. Given the specifics of municipal transport in general, any activity associated with its use, objectively anticipates the risks of possible, including illegal, priority satisfaction of private interests of public servants and the interests of relatives during the exercise of the public authority, which causes "corrosion" of public authority. The procedure of admission to the relevant transportation, the "corruption freedom" of which depends on the "quality" of normalization of its provisions, is not an exception. The relationship between the "quality" of legislation and the "corruption risk" of professional activity of public servants, which is associated with the procedure of admission to the services mentioned, is interdependent (the lower the quality of legislation, the higher the risks of "corrosion" of professional activity of public servants and vice versa). In order to improve the "quality" of standardization of the procedure for admission to the transportation and minimize corruption risks in the professional activities of public servants associated with the above procedure, it is appropriate to strengthen the provisions of certainty of the content of relevant legislation, their systematization (including in the form of codification), streamlining the thematic definition series, meaningful consolidation of the principles of transparency, publicity, participation, public-private partnership, guarantee of all elements and admission procedures in general.


Author(s):  
Daniyal Ezati ◽  
Reyhane Vardiyan ◽  
Ali Reza Talebi ◽  
Morteza Anvari ◽  
Majid Pourentezari

Background: Formalin is commonly applied as an antiseptic and tissue fixative. It has reactive molecules that lead to its cytotoxic effects. According to recent studies, formalin causes a change in the testicular and sperm structure and L-carnitine (LC) acts as an antioxidant to counteract its effects. Objectives: This study aimed to investigate the protective effects of LC on the parameters, chromatin condensation and apoptosis of mice sperm exposed to formalin. Materials and Methods: In this experimental study, 24 balb/c mice (25-40 gr ,10-12 wk) were divided into three groups (n = 8/each): group I without any injections or gavage; group II, received 10 mg/ kg formalin intraperitoneally (I.P); and group III was exposed to formalin and LC, where a dose of 10 mg/kg formalin was injected I.P daily and LC the dose of 100 mg/kg was kept in a solvent solution. After 31 days, the sperm examination was performed as follows: to evaluate chromatin and DNA quality of the sperm, we applied aniline blue (AB), toluidine blue (TB), chromomycin A3 (CMA3), and terminal transferase-mediated deoxy uridine triphosphate biotin end labeling (TUNEL) tests. Results: Sperm parameters such as count, motility, morphology, and viability displayed a significant decrease in the formalin group. While the data exhibited a considerable augment in sperm parameters in the formalin + LC than the formalin and control groups (p < 0.001), significant differences were detected between groups with respect to TB staining, TUNEL test, CMA3 test and AB staining in the formalin and formalin + LC groups. Conclusion: LC can reduce the negative effects of formalin on sperm parameters, chromatin stability, and percentage of apoptosis in an animal model. Key words: Formalin, L-carnitine, Mice, Sperm chromatin, Apoptosis.


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