scholarly journals Interruptive Time Series Analysis of GST Upon Non-Performing Non-Housing Property Loans: Case Study from Malaysia

2021 ◽  
Vol 16 (1) ◽  
pp. 35-58
Author(s):  
Kuen-Wei Tham ◽  
◽  
Rosli Said ◽  
Yasmin Mohd Adnan ◽  
◽  
...  
Keyword(s):  
Time Series ◽  
Value Added ◽  
Negative Effects ◽  
Post Intervention ◽  
Time Series Regression ◽  
Commercial Property ◽  
Goods And Services ◽  
Quasi Experimental ◽  
The Cost ◽  
First Time

Value Added Taxes increases the cost of living and affect the ability of loan repayments indirectly. The introduction of the Goods and Services Tax (GST) in Malaysia in 2014 had garnered significant attention on its potential negative effects on the property industry. Coincidentally, there is a rise of non-performing non-housing property loans (NPNHLs) consisting of industrial and commercial property loans as GST was introduced and was in effect. The NPNHLs which consists of mainly industrial and commercial property loans faced a steep increase for the first time in 2014, after a long and consistent decline since 2007. From the inception stage of the GST to its effective implementation date, the Malaysian NPNHLs responded with a unique pattern that offers an opportunity for research. Hence, this study aimed to investigate and measure the intervention spill-over effects of GST upon the Malaysian NPNHLs. Utilizing a quasi-experimental design of interruptive time series regression analysis, it was found that there is a close and significant relationship between the implementation of GST and the rise of NPNHLs in Malaysia. The pre and post intervention of the GST regime was found to be in sync with the rise of non-performing non-housing property loans in Malaysia. Keywords: value added tax, goods and services tax, interruptive time series regression, Malaysia

23. Value Added Tax

2020 ◽  
pp. 231-234
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

scholarly journals Energy in Growth Accounting and the Aggregation of Capital and Output

2020 ◽  
Vol 5 (1) ◽  
Author(s):  
Reiner Kümmel ◽  
Dietmar Lindenberger
Keyword(s):  
Time Series ◽  
Work Performance ◽  
Value Added ◽  
Second Law Of Thermodynamics ◽  
Production Functions ◽  
Growth Accounting ◽  
Second Law ◽  
Industrial Countries ◽  
The Cost ◽  
Energy Dependent

Abstract We review the physical aggregation of value added and capital in terms of work performance and information processing and its relation to the deflated monetary time series of output and capital. In growth accounting it complements the time series of labor and energy, measured in hours worked per year and kilowatt-hours consumed per year, respectively. This aggregation is the conceptual basis on which those energy-dependent production functions have been constructed that reproduce economic growth of major industrial countries in the 20th century with small residuals and output elasticities that are for energy much larger and for labor much smaller than the cost shares of these factors. Accounting for growth in such a way, which deviates from that of mainstream economics, may serve as a first step towards integrating the First and the Second Law of Thermodynamics into economics.

scholarly journals Sustainable Consumption Using the Example of Food Processing in a Restaurant

2021 ◽  
Vol 13 (24) ◽  
pp. 13868
Author(s):  
Sergej Gričar ◽  
Violeta Šugar
Keyword(s):  
Food Processing ◽  
Hospitality Industry ◽  
Storage Temperature ◽  
Sustainable Consumption ◽  
Value Added ◽  
Nutritional Values ◽  
Reduce Energy Consumption ◽  
The Cost ◽  
First Time ◽  
Descriptive Statistical Analysis

While strategy is of great importance in the hospitality industry, this article is in regard to the process. Therefore, for the first time, this article examines how stuffed yellow peppers are frozen (congelé) and later served as a portion of hot food in restaurants. A sensory analysis was performed, and tasters were invited. Data were collected over three different periods that represented the duration of freezing. The results of the descriptive statistical analysis indicated that the evaluated frozen dishes exhibited degrees of sensory deterioration. The findings are critical to the restaurant business because recipes are often skipped, and the process depends solely on the chefs. The primary value added for management is that strict recipes could improve the cost and shelf life of meals prepared and then frozen in the restaurant by lowering the storage temperature or shortening the freezing time. Incidentally, such analysis should be a continuous development to reduce energy consumption and increase food quality. The consistent results first demonstrated a decreased mouthfeel of the sauce after the first month and, second, a higher stickiness after two months of freezing. In addition, the nutritional values of the dish were calculated using trademarked software.

23. Value Added Tax

Business Law ◽  
2021 ◽  
pp. 230-234
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with HMRC. He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

Does Bitcoin Follow the Market Conditions Anymore?

2019 ◽  
Vol 9 (2) ◽  
pp. 51
Author(s):  
Harun ERCAN
Keyword(s):  
Time Series ◽  
Risk Management ◽  
Wavelet Analysis ◽  
Digital Technology ◽  
Cross Correlation ◽  
Market Conditions ◽  
Goods And Services ◽  
Market Values ◽  
Blockchain Technology ◽  
The Cost

Recent research on the economics of digitization investigates the dramatic changes in markets by digital technology. Digital technology has caused significant differences in in the cost of storage, computation, and transmission of data. As one of the latest sign of digitization in our life, the use of cryptocurrencies has been drawing attention of all market players. Blockchain technology is recently reallocating resources, restructuring of routines, changing market relationships and patterns of the flow of goods and services. This study investigates the coherence of Bitcoin with the movements of the main indicators of different markets. Aim of this research is to clarify whether this cryptocurrency follows the market conditions or not. Because the movements of the market values of Bitcoin are aimed to be investigated to show that they can be used separately as a tool of risk management. For this reason, wavelet analysis has been employed to define cross-correlation between time series of the daily USD value of Bitcoin and some market indicators. Some literature asserts that Bitcoin has recently started to follow market conditions. If Bitcoin process follows the market conditions more than before, that if This analysis will explain if there is a change in hedging possibility of Bitcoin recently.

scholarly journals Differentiating instruction for learners’ mathematics self-efficacy in inclusive classrooms: Can learners with dyscalculia also benefit?

2021 ◽  
Vol 41 (4) ◽  
pp. 1-15
Author(s):  
Charity N. Onyishi ◽  
Maximus M. Sefotho
Keyword(s):  
Mathematics Teachers ◽  
Self Efficacy ◽  
Analysis Of Covariance ◽  
Control Group ◽  
Negative Effects ◽  
Post Intervention ◽  
Quasi Experimental ◽  
Group A ◽  
Senior Secondary ◽  
Mathematics Self Efficacy

Poor mathematics self-efficacy (MSE) has been recorded among learners at all levels in Nigeria. The study reported on here sought to establish the efficacy of differentiated instruction (DI) in raising learners’ MSE in inclusive settings. We also explored the differential effects of DI on the MSE of learners with dyscalculia, as well as on high- and low-achieving learners. We adopted a control group quasi-experimental research design involving 1 experimental and 1 control group. A total of 4 mathematics teachers and 158 Senior Secondary II (SSII) learners in 4 regular classes participated in the study. Mathematics teachers participated in a one week DI training workshop to equip them with DI skills for whole-term mathematics instruction. The Students’ Mathematics Self-efficacy Scale (SMSES) was used for data collection at pre- and post-intervention evaluations. Quantitative data were analysed using descriptive statistics and analysis of covariance (ANCOVA). The major findings reveal that using DI led to significant improvements in learners’ MSE. Prior achievement (PA) had a significant influence on MSE; however, DI was effective in reducing the negative effects of poor PA on the self-efficacy of low-achieving learners and learners with dyscalculia. It was concluded that DI offers teachers the impetus to help all learners to improve their self-efficacy in mathematics.

scholarly journals OPTIMASI PROSES PERAKITAN CAR STEREO DENGAN MENGGUNAKAN SISTEM MANUFAKTUR SELULAR

POROS ◽  
2018 ◽  
Vol 15 (2) ◽  
pp. 115
Author(s):  
Dodi Mulyadi ◽  
Budhi M. Suyitno ◽  
Susanto Sudiro
Keyword(s):  
Market Competition ◽  
Production Capacity ◽  
Value Added ◽  
Global Market ◽  
Manufacturing Companies ◽  
Worker Productivity ◽  
Mobile Cellular ◽  
Manufactured Products ◽  
The Cost ◽  
First Time

Abstract: Today's global market competition has spurred the producers of manufactured products to perform a variety of efficiency and continuous improvement for increasing the productivity of workers and reducing the cost of manufacture. Its aim is for helping companies to survive in the global competition. Thus, the companies can sell their products with more competitive price. Changing the conventional working system with better one - using a cellular manufacturing system - is one of the efficiency that can be done by the manufacturing companies. However the firm which had changed its conventional manual assembling system into mobile (cellular) assembling system resulted the improvement of workers knowledge from 3 up to 6 grade previously, it reduced 2 workers with the same number of work stations, increased the efficiency of assembling lines as much as 7.18%, increased worker productivity as much as 14.28% with the same production capacity, reduced Not Right First Time / NRFT as much as 37.50%, increased the Value Added Per Person / VAPP as much as 12.70%, and raised the Floor Space Utilization / FSU as much as 3.17%. 

scholarly journals PENGARUH JUMLAH PERCEPATAN RESTITUSI PAJAK PERTAMBAHAN NILAI TERHADAP PENERIMAAN PAJAK PERTAMBAHAN NILAI (Studi pada Kantor Pelayanan Pajak Pratama Malang Utara)

Profit ◽  
2021 ◽  
Vol 15 (01) ◽  
pp. 120-129
Author(s):  
Astri Warih Anjarwi ◽  
Linda Kharisma
Keyword(s):  
Time Series ◽  
Data Analysis ◽  
Time Series Data ◽  
Value Added ◽  
Secondary Data ◽  
Variable Number ◽  
Series Data ◽  
Value Added Tax ◽  
Analysis Technique ◽  
The Cost

The Accelerated of Value Added Tax Restitution is Indonesian government’s policy to a preliminary refund of value added tax overpayment. The simplification or the acceleration of the provision of restitution is done without strict examination and long process, but by simple research. Accelerated restitution policy is given to the Taxpayer who fulfills certain requirements (certain amount of restitution as mentioned above), certain criteria (Taxpayers who comply) and they are low risk Taxable Entrepreneurs that determined by the Minister of Finance. The Acceleration of Value Added Tax restitution is expected to reduce the cost compliance because the provision of restitution is done without examination and it is hoped that this policy could increase cash flow and liquidity of the economy. The research’s purpose is determine to impact the number of acceleration of value added tax restitution to the acceptance of value added tax. The type of research is explanatory research with a quantitative approach. The research’s data is secondary data that obtaine from the Pratama Tax Office Malang Utara. The research’s data is time series data during the periode of April 2018 – November 2019. The data analysis technique on the research is a simple regresi linier analysis. The results of this research is variable number of acceleration restitution on value added tax impact and significant for the revenue value added tax in the Pratama Tax Office Malang Utara. The value of R Square earned is 0.374 which means that the number of accelerated restitution of value added tax has an impact on the variable revenue of value added tax is 37.4%.

23. Value Added Tax

2018 ◽  
Author(s):  
J. Scott Slorach ◽  
Jason Ellis
Keyword(s):  
Value Added ◽  
Value Added Tax ◽  
Goods And Services ◽  
One Year ◽  
The Uk ◽  
The Cost ◽  
Made In

This chapter discusses value added tax (VAT) in the UK. VAT is charged on supplies of goods and services made in the UK. Where a person makes taxable supplies in excess of a set limit in any one-year period, he must register with Her Majesty’s Revenue and Customs (HMRC). He must then account to HMRC for VAT on all taxable supplies made. The total amount payable may be reduced by the amount of VAT which he has paid on certain taxable supplies made to him. The liability to pay VAT to HMRC rests on suppliers of goods and services. However, the cost of the tax is actually borne by suppliers’ customers who are charged VAT on the goods and services they purchase. VAT is charged in the UK under the Value Added Tax Act (VATA) 1994.

Impact Evaluation of a Parolee-Based Focused Deterrence Program on Community-Level Violence

2018 ◽  
Vol 30 (9) ◽  
pp. 1408-1430 ◽  
Author(s):  
Kyleigh Clark-Moorman ◽  
Jason Rydberg ◽  
Edmund F. McGarrell
Keyword(s):  
Time Series ◽  
Intervention Program ◽  
Community Level ◽  
Synthetic Control ◽  
Post Intervention ◽  
Structural Time Series ◽  
Firearm Violence ◽  
Focused Deterrence ◽  
Quasi Experimental ◽  
The Impact

We estimate the impact of a parolee-based focused deterrence (“pulling levers”) intervention on community-level firearm and non-firearm violence in Rockford, Illinois, via a retrospective, quasi-experimental design. Focusing on incidents of firearm violence in Rockford over a period of 60 months (38 months pre-intervention, 22 months post-intervention), program impact is assessed using Bayesian Structural Time Series (BSTS) models, constructing a synthetic control-based counterfactual time series from National Incident-Based Reporting System (NIBRS) data from 59 non-treated cities of similar size. Relative to the synthetic control counterfactual, the intervention was associated with significant reductions in both firearm and non-firearm violence, particularly robberies, ranging from 6% to 30%. Consistent with research at other sites, these findings support the notion that focused deterrence strategies centered on high-risk parolees may result in reductions in firearm violence at the community level. The BSTS approach is a useful application for producing counterfactuals in retrospective quasi-experimental impact evaluations.

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