scholarly journals Factors Influencing Tax Evasion of Businesses: The Case of Albania

2022 ◽  
Vol 8 (1) ◽  
pp. 48
Author(s):  
Meleq Hoxhaj ◽  
Kamolli Erjus

The aim of this paper is to analyse factors affecting tax evasion of businesses in Albania. Business tax evasion is a phenomenon that has to do with people trying not to pay the level of taxes they owe, as such it is understood to be as old a phenomenon as taxation. Factors affecting tax evasion vary from country to country, although they can be grouped into economic, psychological and social factors. Nowadays tax evasion has become an increasingly worrying phenomenon so it is important to analyse the factors that make people have an unethical attitude towards taxes, in order to identify the policies needed to mitigate this phenomenon. In our paper we initially made a description of this phenomenon and the main influencing factors. Following the data collected through a questionnaire in some businesses in Albania we have made an analysis to find the relationship between the tendency for business evasion and demographic factors such as age and gender of the person as well as factors such as the period of operation of the firm in the market, the size of the firm and the perception of the level of fines. The results show that young people, men, new firms in the market, large firms and when the perception of the level of fines is low there is a greater tendency for evasion.

2018 ◽  
Vol 9 (1) ◽  
pp. 54
Author(s):  
Hanan A. Taqi

This study aims to investigate the linguistic and social factors influencing the realisation of the initial Modern Arabic verb form CaC-in Kuwaiti Arabic (KA). While very few studies have examined the sociolinguistic variation of the initial verb form CaC-in KA, this variable has been found to be produced in the speech of two Kuwaiti communities from different ethnic backgrounds, namely Najdi (from Saudi Arabia originally) and Ajami (from Iran originally). The aim is to analyse the realisation of CaC-forms as a reflection of ethnicity, age and gender in KA. Data were collected from 48 male and female Kuwaiti speakers from two ethnicities (Najdi and Ajami), three age groups (chosen according to relevant milestones in the history of Kuwait). Two main techniques were implemented to collect data in this study, namely spontaneous and controlled data. The investigation showed that there were significant differences in the realisation of the initial verb form CaC-in the two ethnicities and across age and gender. The study also showed that the CaC-form had less prestige than did the CiC-form, which is mostly found in the Najdi variety.


2021 ◽  
Vol 19 (1) ◽  
Author(s):  
Jinfeng Peng ◽  
Jiwei Sun ◽  
Jiajia Zhao ◽  
Xuliang Deng ◽  
Fengyuan Guo ◽  
...  

Abstract Background SARS-CoV-2, which has brought a huge negative impact on the world since the end of 2019, is reported to invade cells using the spike (S) protein to bind to angiotensin-converting enzyme II (ACE2) receptors on human cells while the transmembrane protease serine 2 (TMPRSS2) is the key protease that activates the S protein, which greatly facilitates the entry of SARS-CoV-2 into target cells. In our previous study, it was observed that the positive rate of SARS-CoV-2 nucleic acids in saliva was higher in male and the elderly COVID-19 patients, suggesting that the susceptibility of oral tissues to SARS-CoV-2 may be related to gender and age. This research aimed to further investigate the SARS-CoV-2 susceptibility in oral tissues and influencing factors from the perspective of ACE2 and TMPRSS2, which were two proteins closely associated with SARS-CoV-2 infection. Methods Immunofluorescence was used to find the localization of ACE2 and TMPRSS2 in oral mucosal tissues. Transcriptomic sequencing data of several datasets were then collected to analysis the relationship between the expressions of ACE2 and TMPRSS2 with the age and gender of patients. Furthermore, oral tissues from patients with different ages and genders were collected. Immunohistochemistry staining, qRT-PCR and western blot were performed to explore the relationship between expression levels of ACE2 and TMPRSS2 and patient age as well as gender. Results The results showed that the two proteins were able to be co-expressed in the epithelial cells of oral tissues, and their expression levels were higher in the relatively elderly group than those in relatively younger group. Male oral epithelial cells exhibited higher level of TMPRSS2. Conclusions Our findings comprehensively confirmed the existence of ACE2 and TMPRSS2 in oral tissues and clarify the relationship between the expression levels with human age and gender for the first time, providing evidence for possible entry routes of SARS-CoV-2 and the influencing factors of SARS-CoV-2 colonization in oral cavity. Thus, the oral mucosa might be at potential risk of infection by SARS-CoV-2, especially in male or elderly patients. Using saliva to detect the nucleic acids of SARS-CoV-2 may be more accurate for elder male COVID-19 patients.


2018 ◽  
Vol 7 (2) ◽  
pp. 187-215 ◽  
Author(s):  
Brandon M.A. Rogers ◽  
Christina A. Mirisis

 This study investigates voiceless stop lenition in Chilean Spanish.  Recent studies (e.g. Pérez 2007, Figueroa & Evans 2014 among others) have documented high levels of lenition of /bdg/ in Chilean Spanish.  As a result, the present study seeks to document the degree to which the voiceless stops /ptk/ undergo lenition in this variety of Spanish. Furthermore, the relationship between lenition and social factors (e.g., age, gender, and socioeconomic stratification) is examined.  Data was taken from the sociolinguistic interviews of 32 speakers from the Province of Concepción, Chile. In all, 4,419 intervocalic tokens of /ptk/ were analyzed for lenition using three different measurement criteria: total voicing, articulatory reduction, and duration.  Results confirm that, according to all three criteria, elevated levels of lenition are observed in the production of /ptk/ in Concepción.  Likewise, results indicate that as a social phenomenon, voiceless stop lenition in Concepcion is primarily conditioned by age and gender.


Author(s):  
Lora I. Dimitrova ◽  
Eline M. Vissia ◽  
Hanneke Geugies ◽  
Hedwig Hofstetter ◽  
Sima Chalavi ◽  
...  

AbstractIt is unknown how self-relevance is dependent on emotional salience. Emotional salience encompasses an individual's degree of attraction or aversion to emotionally-valenced information. The current study investigated the interconnection between self and salience through the evaluation of emotional valence and self-relevance. 56 native Dutch participants completed a questionnaire assessing valence, intensity, and self-relevance of 552 Dutch nouns and verbs. One-way repeated-measures ANCOVA investigated the relationship between valence and self, age and gender. Repeated-measures ANCOVA also tested the relationship between valence and self with intensity ratings and effects of gender and age. Results showed a significant main effect of valence for self-relevant words. Intensity analyses showed a main effect of valence but not of self-relevance. There were no significant effects of gender and age. The most important finding presents that self-relevance is dependent on valence. These findings concerning the relationship between self and salience opens avenues to study an individual's self-definition.


2016 ◽  
Vol 40 (1) ◽  
pp. 11 ◽  
Author(s):  
Puma Sundaresan ◽  
Martin R. Stockler ◽  
Christopher G. Milross

Objectives Optimal radiation therapy (RT) utilisation rates (RURs) have been defined for various cancer indications through extensive work in Australia and overseas. These benchmarks remain unrealised. The gap between optimal RUR and actual RUR has been attributed to inadequacies in ‘RT access’. We aimed to develop a conceptual framework for the consideration of ‘RT access’ by examining the literature for existing constructs and translating it to the context of RT services. We further aimed to use this framework to identify and examine factors influencing ‘RT access’. Methods Existing models of health care access were reviewed and used to develop a multi-dimensional conceptual framework for ‘RT access’. A review of the literature was then conducted to identify factors reported to affect RT access and utilisation. The electronic databases searched, the host platform and date range of the databases searched were Ovid MEDLINE, 1946 to October 2014 and PsycINFOvia OvidSP,1806 to October 2014. Results The framework developed demonstrates that ‘RT access’ encompasses opportunity for RT as well as the translation of this opportunity to RT utilisation. Opportunity for RT includes availability, affordability, adequacy (quality) and acceptability of RT services. Several factors at the consumer, referrer and RT service levels affect the translation of this opportunity for RT to actual RT utilisation. Conclusion ‘Access’ is a term that is widely used in the context of health service related research, planning and political discussions. It is a multi-faceted concept with many descriptions. We propose a conceptual framework for the consideration of ‘RT access’ so that factors affecting RT access and utilisation may be identified and examined. Understanding these factors, and quantifying them where possible, will allow objective evaluation of their impact on RT utilisation and guide implementation of strategies to modify their effects. What is known about the topic? It is well documented that the use of RT in Australia is well below evidence-based benchmarks. The shortfall in the use of RT has been attributed to problems with access to treatment services. Although considerable attention has been directed (rightly) towards addressing infrastructure needs, access to RT is more than just supply of services. There is currently no specific framework for RT access to comprehensively consider and examine other factors influencing the use of RT. The existing international literature addresses some of the influencing factors. However, there is a need for a detailed review of all actual and potential influencers of RT utilisation. What does this paper add? This paper presents a conceptual framework for the specific consideration of access to RT. A detailed review of various factors affecting access and utilisation of RT has been performed using the aforementioned conceptual framework. To our knowledge this is the first such review and hence we are confident that it adds to the existing international literature on this subject. What are the implications for practitioners? The topic of improving consumers’ access to RT is of relevance locally, in Australia, as well as internationally. We feel that the RT access framework proposed herein will be of interest and use to those involved in health services research, delivery and policy, especially those involved with the planning and delivering of cancer services. In addition to compiling evidence on the subject, the review of factors influencing RT utilisation highlights and proposes areas for future translational and implementation research in the areas of health services and treatment-related decision making.


2020 ◽  
Vol 5 (3) ◽  
pp. 64-86
Author(s):  
K. Kajol ◽  
Prasita Biswas ◽  
Ranjit Singh ◽  
Sana Moid ◽  
Amit Kumar Das

The study aims at identifying the factors influencing the disposition effect acting on equity investors and further identifying the relationship between the influencing factors. The study aims at conducting a complete analysis of the influencing factors along with measuring their impact on disposition effect using Social Network Analysis (SNA).The factors affecting disposition effect on investors were identified through the literature review. Experts’ opinions were sought for determining the relationship among the factors and finally, the importance of those factors was analyzed using Social Network Analysis (SNA). It was found that social trust, investor emotion are the two most important factors affecting the other factors of disposition effect and consequently disposition effect finally. Besides, mental accounting; regret aversion, trading intensity, trading volume, and portfolio performance strongly influence the effect of disposition on investors because of their higher in-degree and out-degree. Therefore, the policymakers need to impart training to the investors to understand the mechanism of the stock market so that they can evaluate their standing in the stock market which, in the long run, will be reflected in their investment behavior. 


Psico-USF ◽  
2019 ◽  
Vol 24 (4) ◽  
pp. 633-644
Author(s):  
Cristyan Karla Nogueira Leal ◽  
Gabriel Gonzaga Barbosa de Faria ◽  
Mariane Lima DeSouza

Abstract Private self-consciousness is a relevant metacognitive capacity in the self-regulation process, with possible implications in alcohol consumption. This research verified the influence of self-reflection and insight, dimensions of private self-consciousness, on drinking behavior. A total of 523 Brazilians, aged from 20 to 39 years old, participated in a survey by answering the Self-Reflection and Insight Scale and the AUDIT test. The results showed that women have higher levels of self-reflection, whereas men have higher levels of insight. With regard to alcohol consumption, young people drink at higher risk levels than adults. Self-reflection and insight were negatively correlated with alcohol consumption. Age and gender differences in the intensity of the correlation between variables and the influence of environmental factors on the regulation of drinking behavior are discussed.


2021 ◽  
Author(s):  
Toshiko Tanaka ◽  
Tsuyoshi Nihonsugi ◽  
Fumio Ohtake ◽  
Masahiko Haruno

Abstract The most promising way to prevent the explosive spread of COVID-19 infection is to achieve herd immunity through vaccination. It is therefore important to motivate those who are less willing to be vaccinated. To address this issue, we conducted an online survey of 6232 Japanese people to investigate age- and gender- dependent differences in attitudes towards COVID-19 vaccination and the underlying psychological processes. We asked participants to read one of nine different messages about COVID-19 vaccination and rate their willingness to be vaccinated. We also collected their 17 social personality trait scores and demographic information. We found that males 10-20 years old showed the minimum willingness to be vaccinated. We also found that prosocial traits are the driving force for young people, but the motivation in older people also depends on risk aversion and self-interest. Furthermore, an analysis of 9 different messages demonstrated that for young people (particularly males), the message emphasizing the majority’s intention to vaccinate and scientific evidence for the safety of the vaccination had the strongest positive effect on the willingness to be vaccinated, suggesting that the herding effect arising from the “majority + scientific evidence” message nudges young people to show their prosocial nature in action.


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