scholarly journals Does the Tax Burden impact the Performance of Companies? A case study for Romania

2020 ◽  
Vol 2 (1) ◽  
pp. 233-244
Author(s):  
Victor Ogneru ◽  
Stelian Stancu
Keyword(s):  
Regression Models ◽  
Structural Changes ◽  
Balance Sheet ◽  
Tax Burden ◽  
Cross Sectional ◽  
Independent Variable ◽  
The One ◽  
The Impact ◽  
The Relationship

Abstract The paper analyzes the relationship between the total tax amount paid by the Romanian companies and several indicators of size, financial performance, and capital structure to identify whether there is an impact of these indicators on the tax potential and to assess the impact of the tax burden on the performance of companies as well. The total tax amount is viewed on the one hand as a tax burden when it is used as an independent variable, and as tax potential when it is used as a dependent variable. To assess these relationships, we applied cross-sectional regression models for each year of analysis, 2014-2018, using balance sheet data from the entire population of Romanian companies. In literature, is questioned only the relationship between tax burden and economic performance. Our study emphasizes the link between tax potential and some characteristics of the companies. We have identified, also, the determinants of return of equity in the case of Romanian companies. Overall, the data reveal major structural changes during the period of analysis. This movement did not affect the tax potential, but the performance of undertakings. Our findings show that it is necessary to rethink economic and tax policies.

scholarly journals Medication Intake Is Associated with Lower Plasma Carotenoids and Higher Fat-Soluble Vitamins in the Cross-Sectional MARK-AGE Study in Older Individuals

2020 ◽  
Vol 9 (7) ◽  
pp. 2072
Author(s):  
Daniela Weber ◽  
Bastian Kochlik ◽  
Wolfgang Stuetz ◽  
Martijn E. T. Dollé ◽  
Eugène H. J. M. Jansen ◽  
...  
Keyword(s):  
Regression Models ◽  
Plasma Concentrations ◽  
Older Individuals ◽  
Linear Regression Models ◽  
Cross Sectional ◽  
Medication Intake ◽  
The One ◽  
Fat Soluble Vitamins ◽  
The Impact ◽  
Β Carotene

The regular use of medication may interfere with micronutrient metabolism on several levels, such as absorption, turnover rate, and tissue distribution, and this might be amplified during aging. This study evaluates the impact of self-reported medication intake on plasma micronutrients in the MARK-AGE Project, a cross-sectional observational study in 2217 subjects (age- and sex-stratified) aged 35–75 years from six European countries that were grouped according to age. Polypharmacy as possible determinant of micronutrient concentrations was assessed using multiple linear regression models adjusted for age-group, dietary fruit, vegetables, and juice intake, and other confounders. Younger participants reported taking fewer drugs than older participants. Inverse associations between medication intake and lutein (−3.31% difference per increase in medication group), β-carotene (−11.44%), α-carotene (−8.50%) and positive associations with retinol (+2.26%), α-tocopherol/cholesterol (+2.89%) and γ-tocopherol/cholesterol (+1.36%) occurred in multiple adjusted regression models. Combined usage of a higher number of medical drugs was associated with poorer status of carotenoids on the one hand and higher plasma concentrations of retinol, α- and γ-tocopherol on the other hand. Our results raise concerns regarding the safety of drug combinations via the significant and surprisingly multifaceted disturbance of the concentrations of relevant micronutrients.

Function Airfoil and its Pressure Distribution and Lift Coefficient Calculation

2013 ◽  
Vol 328 ◽  
pp. 351-356 ◽  
Author(s):  
Hai Bo Jiang ◽  
Zhong Qing Cheng ◽  
Yun Peng Zhao
Keyword(s):  
Pressure Distribution ◽  
Distribution Curve ◽  
Integration Method ◽  
Lift Coefficient ◽  
Analytical Formula ◽  
Leading Edge ◽  
Independent Variable ◽  
The One ◽  
The Impact ◽  
The Relationship

To study the impact of an airfoil shape on performance, a curve expression of airfoil shape was proposed, the analytical formula for the pressure distribution of flow around the airfoil was derived, and the pressure distribution view around airfoil with azimuth as the independent variable was put forward, which can clearly express the details of the pressure distribution curve on airfoil leading edge. Used both the pressure distribution integration method and Blasius theorem, the lift coefficient calculation formulas of ideal fluid flow around the airfoil were derived respectively, and the same results were obtained. Studies have shown that the shape of an airfoil can be expressed by a function, and various types of shapes can be easily obtained by adjusting the constant value in the expression; The pressure distribution and lift coefficient can be calculated by analytical method; For function airfoil, lift coefficient formula could be derived by two methods, and could be verified with each other. The one-to-one relationship exists between the constant values in the airfoil function, airfoil shapes and airfoil performances, and the relationship expression was given in this paper.

scholarly journals Economic Theory to Visualize the Value of Design: a Case Study on The User’s Perception of Value

2019 ◽  
Vol 5 (1) ◽  
pp. 44-53
Author(s):  
Maria Cristina Morejon Alava
Keyword(s):  
Economic Theory ◽  
Evaluation Model ◽  
Economic Value ◽  
Subjective Perception ◽  
Theory Approach ◽  
Cross Sectional ◽  
Two Stages ◽  
The Impact ◽  
The Relationship

Following John Heskett (2017), this paper posits that economic value cannot be defined without transcending and acknowledging the user as its source. His research presents economic theory linked to the value creation process applicable to study the value of design. This paper proposes that economic theory can be used to evaluate the impact of design when understanding and interpreting the subjective perception of value. A plan for a cross-sectional case study is explained to collect and analyze qualitative data in two stages with a means-end theory approach. This research aims to: (1) Understand the user’s perception of value, (2) Evaluate the impact of design by reflecting on economic theory and (3) Analyze the relationship between design and economics regarding economic value to contribute to the business of design. It may lead to the development of an evaluation model to guide organizations towards the creation or improvement of products, services or systems with a better understanding and a more measured perception of how users perceive value for decision-making.

scholarly journals The impact of the institutional environment on the shadow economy

2018 ◽  
Vol 68 (1) ◽  
pp. 115-133 ◽  
Author(s):  
Tural Makhmudov ◽  
Maria Konovalova ◽  
Olga Kuzmina ◽  
Natalia Persteneva
Keyword(s):  
Shadow Economy ◽  
Institutional Environment ◽  
Tax Burden ◽  
Economic Policies ◽  
Development Levels ◽  
The One ◽  
Relationship Of ◽  
The Impact ◽  
The Relationship

This article aims to explore the relationship of the shadow economy with the institutional environment and develop practical recommendations for government policies around the world, and particularly in Russia. The urgency of the issue under research is caused by the existing need to study the shadow economy in order to find ways to reduce its scale and level out its negative externalities. Despite the fact that most of the papers focus on tax burden as a fundamental determinant of the shadow economy, the authors of this article believe that institutional tools can expand the boundaries of research on the content of the shadow economy as an economic category. Statistical analysis of 105 countries with different development levels revealed a stronger correlation between the quality of institutions and the size of the shadow economy than the one between total tax burden and the size of the shadow economy. The findings of this article can be useful in developing state strategies for combating the shadow economy and carrying out economic policies of the state as a whole.

An Analytical Approach to Cruise Tourism As an Option For Development: a Case Study of the Sultanate of Oman

2020 ◽  
Vol 15 (2) ◽  
pp. 95-109
Author(s):  
Heba Aziz ◽  
Osman El-Said ◽  
Marike Bontenbal
Keyword(s):  
Capital City ◽  
Sultanate Of Oman ◽  
Policy Makers ◽  
Cruise Tourism ◽  
The Impact ◽  
The Relationship ◽  
Average Expenditure ◽  
Return Intention

The objective of this study was to measure the level of cruise tourists' satisfaction as well as the relationship between satisfaction, recommendation, return intention, and expenditure. Also, the impact of factors such as nationality, length of the visit, and age on the level of expenditure was measured. An empirical approach for data collection was followed and a total of 152 questionnaires were collected from cruise tourists visiting the capital city of Oman, Muscat, as cruise liners anchor at Sultan Qaboos Port. Results of the regression analysis supported the existence of a causal relationship between satisfaction with destination attributes, overall satisfaction, recommendation, return intention, and expenditure. It was found that the average expenditure varies according to age and length of the visit. Recommendations for policy makers were suggested on how to increase the role of cruise tourism in strengthening the economy.

scholarly journals Be Aware of Burnout! The Role of Changes in Academic Burnout in Problematic Facebook Usage among University Students

2021 ◽  
Vol 18 (15) ◽  
pp. 8055
Author(s):  
Katarzyna Tomaszek ◽  
Agnieszka Muchacka-Cymerman
Keyword(s):  
Regression Coefficient ◽  
Population Sample ◽  
Cross Sectional ◽  
Academic Burnout ◽  
Independent Variables ◽  
Social Motive ◽  
Explained Variance ◽  
The Impact ◽  
The Relationship

Most previous research has examined the relationship between FB addiction and burnout level by conducting cross-sectional studies. Little is known about the impact of changes in burnout on FB addiction in an educational context. Through a two-way longitudinal survey of a student population sample (N = 115), this study examined the influence of changes in academic burnout over time and FB motives and importance (measured at the beginning and the end of the semester) on FB intrusion measured at the end of the academic semester. The findings show that: (1) increases in cynicism and in FB motives and importance significantly predicted time2 FB intrusion; (2) FB importance enhanced the prediction power of changes in the academic burnout total score, exhaustion and personal inefficacy, and reduced the regression coefficient of changes in cynicism; (3) the interaction effects between FB social motive use and changes in academic burnout, as well as between FB importance and personal inefficacy and exhaustion, accounted for a significant change in the explained variance of time2 FB intrusion. About 20–30% of the variance in time2 FB intrusion was explained by all the examined variables and by the interactions between them. The results suggest that changes in academic burnout and FB motives and importance are suppressive variables, as including these variables in the regression model all together changed the significance of the relationship between independent variables and FB intrusion.

scholarly journals Regression Models for Soil Water Storage Estimation Using the ESA CCI Satellite Soil Moisture Product: A Case Study in Northeast Portugal

Water ◽  
2020 ◽  
Vol 13 (1) ◽  
pp. 37
Author(s):  
Tomás de Figueiredo ◽  
Ana Caroline Royer ◽  
Felícia Fonseca ◽  
Fabiana Costa de Araújo Schütz ◽  
Zulimar Hernández
Keyword(s):  
Soil Moisture ◽  
Soil Water ◽  
Regression Models ◽  
Meteorological Data ◽  
Water Storage ◽  
Model Performance ◽  
Soil Water Balance ◽  
Soil Water Storage ◽  
The Relationship

The European Space Agency Climate Change Initiative Soil Moisture (ESA CCI SM) product provides soil moisture estimates from radar satellite data with a daily temporal resolution. Despite validation exercises with ground data that have been performed since the product’s launch, SM has not yet been consistently related to soil water storage, which is a key step for its application for prediction purposes. This study aimed to analyse the relationship between soil water storage (S), which was obtained from soil water balance computations with ground meteorological data, and soil moisture, which was obtained from radar data, as affected by soil water storage capacity (Smax). As a case study, a 14-year monthly series of soil water storage, produced via soil water balance computations using ground meteorological data from northeast Portugal and Smax from 25 mm to 150 mm, were matched with the corresponding monthly averaged SM product. Linear (I) and logistic (II) regression models relating S with SM were compared. Model performance (r2 in the 0.8–0.9 range) varied non-monotonically with Smax, with it being the highest at an Smax of 50 mm. The logistic model (II) performed better than the linear model (I) in the lower range of Smax. Improvements in model performance obtained with segregation of the data series in two subsets, representing soil water recharge and depletion phases throughout the year, outlined the hysteresis in the relationship between S and SM.

scholarly journals Rural-Spatial Restructuring Promoted by Land-Use Transitions: A Case Study of Zhulin Town in Central China

Land ◽  
2021 ◽  
Vol 10 (3) ◽  
pp. 234
Author(s):  
Dong Han ◽  
Jiajun Qiao ◽  
Qiankun Zhu
Keyword(s):  
Land Use ◽  
Rural Development ◽  
Structural Changes ◽  
Land Use Changes ◽  
Central China ◽  
Rural Space ◽  
Spatial Restructuring ◽  
Local Actors ◽  
The Impact

Rural-spatial restructuring involves the spatial mapping of the current rural development process. The transformation of land-use morphologies, directly or indirectly, affects the practice of rural restructuring. Analyzing this process in terms of the dominant morphology and recessive morphology is helpful for better grasping the overall picture of rural-spatial restructuring. Accordingly, this paper took Zhulin Town in Central China as a case study area. We propose a method for studying rural-spatial restructuring based on changes in the dominant and recessive morphologies of land use. This process was realized by analyzing the distribution and functional suitability of ecological-production-living (EPL) spaces based on land-use types, data on land-use changes obtained over a 30-year observation period, and in-depth research. We found that examining rural-spatial restructuring by matching the distribution of EPL spaces with their functional suitability can help to avoid the misjudgment of the restructuring mode caused by the consideration of the distribution and structural changes in quantity, facilitating greater understanding of the process of rural-spatial restructuring. Although the distribution and quantitative structure of Zhulin’s EPL spaces have changed to differing degrees, ecological- and agricultural-production spaces still predominate, and their functional suitability has gradually increased. The spatial distribution and functional suitability of Zhulin are generally well matched, with 62.5% of the matched types being high-quality growth, and the positive effect of Zhulin’s spatial restructuring over the past 30 years has been significant. We found that combining changes in EPL spatial area and quantity as well as changes in functional suitability is helpful in better understanding the impact of the national macro-policy shift regarding rural development. Sustaining the positive spatial restructuring of rural space requires the timely adjustment of local actors in accordance with the needs of macroeconomic and social development, and a good rural-governance model is essential.

scholarly journals Terrorist campaigns and the growth of the Muslim population: a reply

2021 ◽  
pp. 1-12
Author(s):  
Clara Egger ◽  
Raul Magni-Berton
Keyword(s):  
Political Violence ◽  
Religious Conversion ◽  
Empirical Support ◽  
Terrorist Attacks ◽  
Muslim Population ◽  
Terror Attacks ◽  
Terrorist Groups ◽  
The One ◽  
The Impact ◽  
The Relationship

Abstract A recently published paper in this journal (Choi, 2021) establishes a statistical link between, on the one hand, Islamist terrorist campaigns – including terrorist attacks and online propaganda – and, on the other the growth of the Muslim population. The author explains this result by stating that successful campaigns lead some individuals to convert to Islam. In this commentary, we intend to reply to this article by focusing on the impact of terrorist attacks on religious conversion. We first show that Choi's results suffer from theoretical flaws – a failure to comprehensively unpack the link between violence and conversion – and methodological shortcomings – a focus on all terrorist groups over a period where Islamist attacks were rare. This leads us to replicate Choi's analysis by distinguishing Islamist and non-Islamist terror attacks on a more adequate timeframe. By doing so, we no longer find empirical support for the relationship between terror attacks and the growth of the Muslim population. However, our analyses suggest that such a hypothesis may hold but only in contexts where the level and intensity of political violence are high.

scholarly journals The Impact of Weather and Seasons on Falls and Physical Activity among Older Adults with Glaucoma: A Longitudinal Prospective Cohort Study

Sensors ◽  
2021 ◽  
Vol 21 (10) ◽  
pp. 3415
Author(s):  
Hursuong Vongsachang ◽  
Aleksandra Mihailovic ◽  
Jian-Yu E ◽  
David S. Friedman ◽  
Sheila K. West ◽  
...  
Keyword(s):  
Physical Activity ◽  
Older Adults ◽  
Fall Prevention ◽  
Regression Models ◽  
Activity Promotion ◽  
Injurious Fall ◽  
Multivariable Regression ◽  
Multivariable Regression Models ◽  
The Impact ◽  
The Relationship

Understanding periods of the year associated with higher risk for falling and less physical activity may guide fall prevention and activity promotion for older adults. We examined the relationship between weather and seasons on falls and physical activity in a three-year cohort of older adults with glaucoma. Participants recorded falls information via monthly calendars and participated in four one-week accelerometer trials (baseline and per study year). Across 240 participants, there were 406 falls recorded over 7569 person-months, of which 163 were injurious (40%). In separate multivariable regression models incorporating generalized estimating equations, temperature, precipitation, and seasons were not significantly associated with the odds of falling, average daily steps, or average daily active minutes. However, every 10 °C increase in average daily temperature was associated with 24% higher odds of a fall being injurious, as opposed to non-injurious (p = 0.04). The odds of an injurious fall occurring outdoors, as opposed to indoors, were greater with higher average temperatures (OR per 10 °C = 1.46, p = 0.03) and with the summer season (OR = 2.69 vs. winter, p = 0.03). Falls and physical activity should be understood as year-round issues for older adults, although the likelihood of injury and the location of fall-related injuries may change with warmer season and temperatures.

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