scholarly journals A LITERATURE REVIEW OF TAX AVOIDANCE

2020 ◽  
Vol 9 (2) ◽  
pp. 83
Author(s):  
Ade Imam Muslim ◽  
Doddy Setiawan

<p class="JurnalASSETSABSTRAK"><strong>ABSTRACT</strong></p><p>This study aims to provide an overview of the development of tax avoidance research. Data is taken from publishers Emerald, Ebsco, Wiley, Springer, and Proquest database. Samples from 2005 to 2019 and 77 articles were obtained covering tax avoidance. The method of analysis is through article classification by topic, source of scientific discipline, journal name, measurement of tax avoidance, distribution of article years, and references. In sum, the results of the study found that tax avoidance research has increased from year to year and still an interesting topic to study.</p><p class="JurnalASSETSABSTRAK"><strong><em>ABSTRAK</em></strong><em></em></p><p><em>Penelitian ini bertujuan memberikan gambaran tentang pengembangan penelitian penghindaran pajak. Data diambil dari penerbit Emerald, Ebsco, Wiley, Springer, dan Proquest. Sampel diambil dari tahun 2005 sampai dengan tahun 2019 sebanyak 77 artikel penghindaran pajak. Metode analisis melalui pengklasifikasian artikel berdasarkan topik, sumber disiplin ilmu, nama jurnal, pengukuran penghindaran pajak, distribusi tahun artikel dan referensi. Secara umum hasil penelitian menemukan bahwa penelitian penghindaran pajak telah meningkat dari tahun ke tahun dan menjadi topik penelitian yang masih menarik untuk diteliti.<br /></em></p>

Author(s):  
Elena Sergeevna Ilyina ◽  
Natal’a Valer’evna Filippova ◽  
Yulia Borisovna Barylnik

Pharmacogenetics is a relatively new scientific discipline, which is currently the main tool in personalized medicine. The aim of research in this area is to identify significant genetic markers for the introduction of their accounting in routine clinical practice. Generalization of data on the patient’s phenotype should be the key to predicting the pharmacokinetics and pharmacodynamics of the drug in the body. A personalized approach based on pharmacogenetic research data in psychiatry is extremely relevant due to the high social and budgetary costs of treating mental disorders around the world. Currently, there are data on the pharmacogenetics of most modern antidepressants, however, conducting such studies in patients with depressive disorders in most cases is impossible for implementation in routine clinical practice due to the impossibility of conducting the test in the laboratory of medical organizations and the lack of specialists competent in the clinical interpretation of the results of pharmacogenetic testing.


Author(s):  
Φανή Μπουρονίκου ◽  
Γεωργία Παπαντωνίου ◽  
Δέσποινα Μωραΐτου ◽  
Δημήτρης Σαρρής

Η δοκιμασία Mini-Mental State Examination – MMSE (Δοκιμασία Σύντομης Γνωστικής<br />Εκτίμησης, ΔΣΓΕ) των Folstein, Folstein και Mchugh (1975) αποτελεί ένα εργαλείο<br />εκτίμησης της γνωστικής κατάστασης, ευρέως χρησιμοποιούμενο για τη σύντομη ανίχνευση<br />της γνωστικής εξασθένησης και της άνοιας στον πληθυσμό των ενηλίκων. Στην παρούσα<br />εργασία επιχειρείται η βιβλιογραφική ανασκόπηση ερευνητικών δεδομένων για τη χρήση της<br />δοκιμασίας MMSE σε άτομα παιδικής και εφηβικής ηλικίας. Αρχικά γίνεται αναφορά στην<br />υπόθεση της «ρετρογένεσης» και περιγράφεται η δοκιμασία MMSE. Στη συνέχεια, ακολουθεί<br />η ανασκόπηση ερευνητικών δεδομένων για τη χρήση της δοκιμασίας MMSE, τόσο σε<br />αγγλόφωνους, όσο και σε μη αγγλόφωνους, παιδικούς και εφηβικούς πληθυσμούς. Η<br />ανασκόπηση ολοκληρώνεται με μία προσπάθεια συγκερασμού των ευρημάτων των<br />αναφερόμενων ερευνών, όσον αφορά τη χρησιμότητα της δοκιμασίας MMSE ως εργαλείου<br />σύντομης γνωστικής εκτίμησης παιδιών και εφήβων.


2021 ◽  
Vol 16 (1) ◽  
pp. 78-90
Author(s):  
Felicity Tayler ◽  
Maziar Jafary

Objective – In consideration of emerging national Research Data Management (RDM) policy and infrastructure, this literature review seeks answers to the following questions: 1) What is the most effective way for a Canadian research university to build capacity among library and campus-wide research support staff, with a view towards providing coordinated RDM support services for our researcher community?2) What international training models and course offerings are available and appropriate for a local context?3) What national guidelines and best practices for pedagogical design and delivery can be adapted for a local context? Methods – This literature review synthesizes a total of 13 sources: 9 articles, 2 book chapters, and 2 whitepapers. The whitepapers were selected for a narrative literature review because of their focus on case studies detailing train-the-trainer models. Within the 13 sources we found 14 key case studies. This review serves as a supplement to the 2017 CARL Portage Training Expert Group white paper, “Research Data Management Training Landscape in Canada,” the focus of which was to identify RDM training gaps in order to recommend a coordinated approach to RDM training in a national environment. Results – The narrative review of case studies revealed three thematic areas. Firstly, pedagogical challenges were identified, including the need to target training to RDM support staff such as librarians and researchers, as they comprise distinct groups of trainees with divergent disciplinary vocabularies and incentives for training. Secondly, the case studies cover a broad range of pedagogical models including single or multiple sessions, self-directed or instructor-led, in-person or online instruction, and a hybrid of the two. Finally, RDM training also emerged as a key factor in community building within library staff units, among service units on campus, and with campus research communities. Conclusion – RDM training programs at local institutions should be guided by a set of principles aligned with the training methods, modes of assessment, and infrastructure development timeline outlined in a national training strategy. When adapting principles and training strategies to a local context, the following trends in the literature should be considered: librarians and researchers must have meaningful incentives to undertake training in RDM or to join a community of practice; disciplinary-specific instruction is preferable to general instruction; a librarian’s own training opportunities will influence their ability to provide discipline-specific RDM instruction to researchers; in-person training opportunities improve learning retention and produce beneficial secondary effects, whereas online instruction is most effective when paired with an in-person component; generalized third-party RDM training should be adapted to local context to be meaningful. Future directions for RDM training will integrate into open access and digital scholarship training, and into cross-disciplinary, open science communities of practice.


Author(s):  
Cahyo Trianggoro ◽  
Tupan Tupan

Research data sharing activities provide many benefits to the research ecosystem. However, in the Indonesian context, there is a lack of policy in regulating research data sharing mechanisms which makes researchers reluctant to undertake the practice of data sharing. Research funders and research institutions play a critical role in developing data-sharing policies. Research related to the policy of research data sharing is important in order to design policies to encourage the practice of research data sharing. A systematic literature review was conducted to see how data-sharing policies were formulated and implemented in various research institutions. The data were taken from Scopus and Dimension indexers using controlled vocabulary. The roles of research institutions and funders as well as policy instruments were analyzed to see patterns that occur between the parties. We examine 23 articles containing data sharing policies. it was found that the funders have the greatest role in determining the design of the data sharing policy. Funders view that research data is an asset in research funded by public funding so that the benefits must be returned to the community. Research institutes play a role as a provider of research infrastructure that contributes to data creation. Meanwhile, researchers as research actors need to provide input in developing data sharing mechanisms and regulating data sensitivity aspects and legal aspects in research data sharing.


2020 ◽  
pp. 016555152096104
Author(s):  
Alfonso Quarati ◽  
Juliana E Raffaghelli

Open research data (ORD) have been considered a driver of scientific transparency. However, data friction, as the phenomenon of data underutilisation for several causes, has also been pointed out. A factor often called into question for ORD low usage is the quality of the ORD and associated metadata. This work aims to illustrate the use of ORD, published by the Figshare scientific repository, concerning their scientific discipline, their type and compared with the quality of their metadata. Considering all the Figshare resources and carrying out a programmatic quality assessment of their metadata, our analysis highlighted two aspects. First, irrespective of the scientific domain considered, most ORD are under-used, but with exceptional cases which concentrate most researchers’ attention. Second, there was no evidence that the use of ORD is associated with good metadata publishing practices. These two findings opened to a reflection about the potential causes of such data friction.


2021 ◽  
Vol 7 (2) ◽  
pp. 300-308
Author(s):  
Asrori Yudha Prawira ◽  
Eko Prabowo ◽  
Fajar Febrianto

Tujuan penelitian ini adalah memperoleh pengetahuan dan penemuan baru. Kedua sebagai pembuktian atau pengujian tentang kebenaran dari pengetahuan yang sudah ada dan yang ketiga untuk mengetahui pengembangan model Olahraga renang pada anak usia dini. Penelitian ini merupakan penelitan kepustakaan (library research). Data dalam penelitian ini adalah data sekunder. Metode pengumpulan data yang digunakan dalam penelitian ini adalah metode dokumentasi. Metode analisis yang digunakan menggunakan analisis isi artikel. Artikel penelitian yang sesuai dengan kriteria kemudian dikumpulkan dan dibuat ringkasan jurnal meliputi nama peneliti, tahun terbit jurnal, rancangan studi, tujuan penelitian, sampel, instrument (alat ukur) dan ringkasan hasil atau temuan. Terdapat 10 literatur yang membahas tentang model pembelajaran renang pada anak usia dini, semua jurnal tersebut adalah jurnal nasional yang dilakukan pencarian diportal google scholar dengan mengetik kata kunci “model pembelajaran renang” yang kemudian dianalisis menggunakan analisis critical appraisal untuk menganalisis dari inti jurnal, hasil studi sehingga mengetahui persamaan dan perbedaan dari jurnal-jurnal tersebut. Dari 10 jurnal tersebut ada 5 jurnal tidak dilakukan pemeriksaan permainan renang secara langsung ada yang membahas motoric kasar , permainan modifikasi dan kemampuan. Beberapa hal penting yang didapat dari beberapa jurnal diantaranya identifikasi metode pembelajaran Olahraga renang anak usia dini dengan menjabarkan metode yang efektif dari beberapa penelitian terkait secara runtut agat dapat dijadikan sebagai sebuah acuan pembelajaran olahraga Olahraga renang anak usia dini. Kedua, model pembelajaran Olahraga renang pada anak usia dini dapat meningkatkan semangat dan mencegah kebosanan pada anak usia dini. Ketiga, memberikan pengaruh yang positif terhadap kemampuan motorik kasar dan kognitif anak usia dini serta proses pembelajaran lebih menyenangkan dan partisipatif.


10.29173/iq12 ◽  
2017 ◽  
Vol 41 (1-4) ◽  
pp. 12
Author(s):  
Bhojaraju Gunjal ◽  
Panorea Gaitanou

This paper attempts to present a brief overview of several Research Data Management (RDM) issues and a detailed literature review regarding the RDM aspects adopted in libraries globally. Furthermore, it will describe several tendencies concerning the management of repository tools for research data, as well as the challenges in implementing the RDM. The proper planned training and skill development for all stakeholders by mentors to train both staff and users are some of the issues that need to be considered to enhance the RDM process. An effort will be also made to present the suitable policies and workflows along with the adoption of best practices in RDM, so as to boost the research process in an organisation. This study will showcase the implementation of RDM processes in the Higher Educational Institute of India, referring particularly to the Central Library @ NIT Rourkela in Odisha, India with a proposed framework. Finally, this study will also propose an area of opportunities that can boost research activities in the Institute.


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