scholarly journals Faktor-Faktor yang Berpengaruh pada Niat Memanfaatkan Insentif Pajak pada Masa Pandemi Covid 19

2021 ◽  
Vol 31 (11) ◽  
pp. 2936
Author(s):  
Naniek Noviari ◽  
I Gst Ayu Eka Damayanthi

Penelitian ini bertujuan untuk memverifikasi faktor-faktor yang berpengaruh pada niat pemanfaatan insentif pajak pada masa pandemi COVID 19. Populasi penelitian adalah seluruh wajib Pajak (WP) UMKM yang terdaftar di Bali dengan menggunakan metode accidental sampling. Data dikumpulkan dari 100 responden melalui kuesioner dengan menggunakan google forms. Alat analisis yang digunakan dalam penelitian ini adalah analisis regresi linear berganda. Hasil penelitian ini adalah variabel persepsi pengetahuan pajak, risiko pajak, internal influence, external influence, self efficacy, dan controlability berpengaruh positif pada niat pemanfaatan fasilitas pajak. Hasil penelitian ini dapat digunakan sebagai bahan evaluasi dalam menyusun dan mengimplementasikan kebijakan fiskal terutama tentang fasilitas pajak dalam penanganan pandemi COVID-19.

2020 ◽  
pp. 109-112
Author(s):  
Л. Вахидова

Аннотация. В статье раскрывается феномен персонифицированной информационно-образовательной среды как инструмента формирования профессиональной самоэффективности и таких базовых качеств, как конкурентоспособность, мобильность, способность к самообучению и др. Рассмотрены три уровня развития личности в данной среде: персонизация, персонификация, персонализация. На уровне персонизации осуществляется внешнее влияние на обучающегося, при этом извне задается процесс обучения, информация и условия среды. На втором уровне – персонификации – идут изменения в плане восприятия обучающимся информации, среды и процесса. Кроме этого, в статье отмечается что, персонализация как уровень развития специалиста характер- на тем, что обучающийся пытается сломать рамки, заданные на начальном уровне. Ключевые слова: персонифицированная информационно-образовательная среда, персонизация, персонификация, персонализация, профессиональная самоэффективность специалиста, личностно-профессиональное развитие, организационно-педагогические условия подготовки специалистов. Аннотация: Макалада жекелештирилген маалыматтык-билим берүүчүлүк чөйрөсүнүн феномени кесиптик натыйжалуулуктун жана ошондой эле атаандаштык жөндөмдүүлүгү, ыкчамдык, өз алдынча окуу жөндөмдүүлүгү сыяктуу базалык сапаттардын калыптанышынын куралы катары ачылып берилет. Аталган чөйрөдө инсандын өнүгүшүнүн үч деңгээли каралган: персонизация, персонификация, персонализация. Персонизация деңгээлинде окуучуга сырткы таасир тийгизилип, бул учурда окутуу процесси, маалымат жана чөйрө шарттары сырттан берилет. Экинчи – персонификация деңгээлинде – окуучулардын маалыматты кабыл алуусунда, чөйрөдө жана процессте өзгөрүүлөр жүрөт. Мындан тышкары, макалада персонализация адистин өнүгүүсүнүн деңгээли катары окуучунун баштапкы деңгээлде берилген чектен чыгууга аракеттенүүсү менен мүнөздөлгөндүгү белгиленет. Түйүндүү сөздөр: жекелештирилген маалыматтык-билим берүүчүлүк чөйрө, персонизация, жекелештирүү, персонизация, персонификация, персонализация, адистин кесиптик натыйжалуулугу, адистерди даярдоонун уюштуруучулук-педагогикалык шарттары. Annotation. The article reveals the phenomenon of personified educational envi- ronment as an instrument of formation professional self-efficacy and basic qualities such as competitiveness, mobility, self-learning ability, etc. Three levels of personality development in this environment are considered: person- ification, personification, personalization. At the level of personification is carried out external influence on the student, while the process is set from the outside training, information and environmental conditions. At the second level - personifications - there are changes in terms of student perception information, environment and process. In addition, the article notes that personalization as a specialist’s development level is characterized by the fact that the student is trying to break the framework set at the initial level. Key words: personalized information and educational environment, personification, personalization, personalization, professional self-efficacy of a specialist, personal and professional development, organizational and pedagogical conditions for training spe- cialists.


2020 ◽  
Vol 63 (4) ◽  
pp. 1270-1281
Author(s):  
Leah Fostick ◽  
Riki Taitelbaum-Swead ◽  
Shulamith Kreitler ◽  
Shelly Zokraut ◽  
Miriam Billig

Purpose Difficulty in understanding spoken speech is a common complaint among aging adults, even when hearing impairment is absent. Correlational studies point to a relationship between age, auditory temporal processing (ATP), and speech perception but cannot demonstrate causality unlike training studies. In the current study, we test (a) the causal relationship between a spatial–temporal ATP task (temporal order judgment [TOJ]) and speech perception among aging adults using a training design and (b) whether improvement in aging adult speech perception is accompanied by improved self-efficacy. Method Eighty-two participants aged 60–83 years were randomly assigned to a group receiving (a) ATP training (TOJ) over 14 days, (b) non-ATP training (intensity discrimination) over 14 days, or (c) no training. Results The data showed that TOJ training elicited improvement in all speech perception tests, which was accompanied by increased self-efficacy. Neither improvement in speech perception nor self-efficacy was evident following non-ATP training or no training. Conclusions There was no generalization of the improvement resulting from TOJ training to intensity discrimination or generalization of improvement resulting from intensity discrimination training to speech perception. These findings imply that the effect of TOJ training on speech perception is specific and such improvement is not simply the product of generally improved auditory perception. It provides support for the idea that temporal properties of speech are indeed crucial for speech perception. Clinically, the findings suggest that aging adults can be trained to improve their speech perception, specifically through computer-based auditory training, and this may improve perceived self-efficacy.


Author(s):  
Jacqueline A. Towson ◽  
Matthew S. Taylor ◽  
Diana L. Abarca ◽  
Claire Donehower Paul ◽  
Faith Ezekiel-Wilder

Purpose Communication between allied health professionals, teachers, and family members is a critical skill when addressing and providing for the individual needs of patients. Graduate students in speech-language pathology programs often have limited opportunities to practice these skills prior to or during externship placements. The purpose of this study was to research a mixed reality simulator as a viable option for speech-language pathology graduate students to practice interprofessional communication (IPC) skills delivering diagnostic information to different stakeholders compared to traditional role-play scenarios. Method Eighty graduate students ( N = 80) completing their third semester in one speech-language pathology program were randomly assigned to one of four conditions: mixed-reality simulation with and without coaching or role play with and without coaching. Data were collected on students' self-efficacy, IPC skills pre- and postintervention, and perceptions of the intervention. Results The students in the two coaching groups scored significantly higher than the students in the noncoaching groups on observed IPC skills. There were no significant differences in students' self-efficacy. Students' responses on social validity measures showed both interventions, including coaching, were acceptable and feasible. Conclusions Findings indicated that coaching paired with either mixed-reality simulation or role play are viable methods to target improvement of IPC skills for graduate students in speech-language pathology. These findings are particularly relevant given the recent approval for students to obtain clinical hours in simulated environments.


2020 ◽  
Vol 51 (4) ◽  
pp. 1172-1186
Author(s):  
Carolina Beita-Ell ◽  
Michael P. Boyle

Purpose The purposes of this study were to examine the self-efficacy of school-based speech-language pathologists (SLPs) in conducting multidimensional treatment with children who stutter (CWS) and to identify correlates of self-efficacy in treating speech-related, social, emotional, and cognitive domains of stuttering. Method Three hundred twenty randomly selected school-based SLPs across the United States responded to an online survey that contained self-efficacy scales related to speech, social, emotional, and cognitive components of stuttering. These ratings were analyzed in relation to participants' beliefs about stuttering treatment and their comfort level in treating CWS, perceived success in therapy, and empathy levels, in addition to their academic and clinical training in fluency disorders as well as demographic information. Results Overall, SLPs reported moderate levels of self-efficacy on each self-efficacy scale and on a measure of total self-efficacy. Significant positive associations were observed between SLPs' self-efficacy perceptions and their comfort level in treating CWS, self-reported success in treatment, beliefs about the importance of multidimensional treatment, and self-reported empathy. There were some discrepancies between what SLPs believed was important to address in stuttering therapy and how they measured success in therapy. Conclusions Among school-based SLPs, self-efficacy for treating school-age CWS with a multidimensional approach appears stronger than previously reported; however, more progress in training and experience is needed for SLPs to feel highly self-efficacious in these areas. Continuing to improve clinician self-efficacy for stuttering treatment through improved academic training and increased clinical experiences should remain a high priority in order to enhance outcomes for CWS. Supplemental Material https://doi.org/10.23641/asha.12978194


2010 ◽  
pp. 1-6
Author(s):  
Carol A. Mancuso ◽  
Wendy Sayles ◽  
John P. Allegrante

2019 ◽  
Vol 76 (6) ◽  
pp. 323-327
Author(s):  
Martin Frey

Zusammenfassung. Die pulmonale Rehabilitation ist eine komprehensive Behandlungsform, die bei fortgeschrittenen chronischen Lungenerkrankungen eine Abnahme der Dyspnoe, eine Verbesserung der Anstrengungstoleranz und eine Zunahme der Lebensqualität erreicht. Sie senkt im Weitern die Hospitalisationsfrequenzen und kann vor allem unter Einbezug einer Selbstmanagementschulung nachhaltig die körperliche Aktivität und damit die Prognose der Grunderkrankung verbessern. Die pulmonale Rehabilitation umfasst nach einem präzisen assessment eine individualisierte Trainingstherapie mit Fokus auf Ausdauer, Kraft und Beweglichkeit sowie im Weitern eine krankheitsspezifische Schulung, die nicht nur die «self efficacy» und das «self management» fördert, sondern auch das Ziel hat, den Lebensstil im Sinne einer Steigerung der körperlichen Aktivität zu ändern. Aufgrund der guten Evidenzlage sind akkreditierte Rehabilitationsprogramme eine Pflichtleistung der Kostenträger und können sowohl ambulant als auch stationär durchgeführt werden.


2014 ◽  
Vol 28 (3) ◽  
pp. 83-92 ◽  
Author(s):  
Franziska Pfitzner-Eden ◽  
Felicitas Thiel ◽  
Jenny Horsley

Teacher self-efficacy (TSE) is an important construct in the prediction of positive student and teacher outcomes. However, problems with its measurement have persisted, often through confounding TSE with other constructs. This research introduces an adapted TSE instrument for preservice teachers, which is closely aligned with self-efficacy experts' recommendations for measuring self-efficacy, and based on a widely used measure of TSE. We provide first evidence of construct validity for this instrument. Participants were 851 preservice teachers in three samples from Germany and New Zealand. Results of the multiple-group confirmatory factor analyses showed a uniform 3-factor solution for all samples, metric measurement invariance, and a consistent and moderate correlation between TSE and a measure of general self-efficacy across all samples. Despite limitations to this study, there is some first evidence that this measure allows for a valid 3-dimensional assessment of TSE in preservice teachers.


2020 ◽  
Vol 79 (1) ◽  
pp. 15-25
Author(s):  
Jean Philippe Décieux ◽  
Philipp Emanuel Sischka ◽  
Anette Schumacher ◽  
Helmut Willems

Abstract. General self-efficacy is a central personality trait often evaluated in surveys as context variable. It can be interpreted as a personal coping resource reflecting individual belief in one’s overall competence to perform across a variety of situations. The German-language Allgemeine-Selbstwirksamkeit-Kurzskala (ASKU) is a reliable and valid instrument to assess this disposition in the German-speaking countries based on a three-item equation. This study develops a French version of the ASKU and tests this French version for measurement invariance compared to the original ASKU. A reliable and valid French instrument would make it easy to collect data in the French-speaking countries and allow comparisons between the French and German results. Data were collected on a sample of 1,716 adolescents. Confirmatory factor analysis resulted in a good fit for a single-factor model of the data (in total, French, and German version). Additionally, construct validity was assessed by elucidating intercorrelations between the ASKU and different factors that should theoretically be related to ASKU. Furthermore, we confirmed configural and metric as well as scalar invariance between the different language versions, meaning that all forms of statistical comparison between the developed French version and the original German version are allowed.


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