scholarly journals Insentif PMK 86/2020 Di Tengah Pandemi Covid 19: Apakah Mempengaruhi Kepatuhan Wajib Pajak UMKM Di Surabaya?

2021 ◽  
Vol 21 (02) ◽  
Author(s):  
Richard Andrew ◽  
Dian Purnama Sari
Keyword(s):  
Testing Hypothesis ◽  
Tax Rates ◽  
Face To Face ◽  
The Government

This study describes research Taxpayer Compliance in the Covid-19 pandemic. The purpose was to analyze and determine effects of socialization PMK 86/2020 incentives, tax rates, tax services, PP 23/2018 deadline, and tax punishment for MSME taxpayer compliance in Surabaya. The method in the research is quantitative by testing hypothesis. Data obtained through any questions and distributed via google form to all taxpayers (MSMEs) in the Surabaya.The results showed that variable of PMK 86/2020 incentive socialization, tax rates, tax services, deadline of PP 23/2018 has effects, while tax punishment hasn’t effect for MSME taxpayer compliance. The Conclusions are socialization of PMK 86/2020 incentives has been carried out by the government massively and they raises knowledge to immediately take advantage of incentives. They will to take advantage of lower tax rates during pandemic. The change in services from face-to-face to 100% online makes them easier to know information, procedures for compliance and keep health protocols in the pandemic. Deadline for PP 23/2018 supports them to understand how to bookkeeping until limit is given and utilization of determined rates. Tax punishment hasn’t effect because it’s not too strict during the pandemic and tend to be loose and various relaxation provided by the government.

scholarly journals Needs of lifelong learning for professionalisation of industrial workers: Opportunities and challenges

2019 ◽  
Vol 25 (1) ◽  
pp. 65-73
Author(s):  
Zarina Kassim ◽  
Nor Aishah Buang ◽  
Lilia Halim
Keyword(s):  
Lifelong Learning ◽  
Tertiary Education ◽  
Higher Learning ◽  
Personal Satisfaction ◽  
Industrial Workers ◽  
Face To Face ◽  
Perceived Needs ◽  
Human Resource Department ◽  
The Government ◽  
Learning Institutions

Only 23% of Malaysian workforce has tertiary education compared to Organisation for Economic Co-operation and Development countries such as Singapore and Finland that have tertiary education with an average of 28% and around 35%, respectively. This study investigates perceived needs lifelong learning programmes for professionalisation among the workers. A survey was conducted on workers from the industries. Most of the workers felt that lifelong learning programmes provide personal satisfaction. In terms of perceived needs, workers from higher positions in industries need lifelong learning programmes to get better positions and better salaries as compared to those with lower positions in industries to get better job and education. Both groups have different preferences for means of learning whether face-to-face or online learning. The implications are that the government has to change their policy in terms of requirement for these companies to register with the Human Resource Department Fund so that their workers be subsidised for attending lifelong learning programmes and to encourage the participation of public higher learning institutions for providing online and weekend lifelong learning programmes to the workers.

scholarly journals Towards the Development of Sustainable Tourism in Pakistan: A Study of the Role of Tour Operators

2021 ◽  
Vol 13 (9) ◽  
pp. 4902
Author(s):  
Zia Ullah ◽  
Rana Tahir Naveed ◽  
Atta Ur Rehman ◽  
Naveed Ahmad ◽  
Miklas Scholz ◽  
...  
Keyword(s):  
Sustainable Tourism ◽  
Developed Countries ◽  
Least Developed Countries ◽  
Face To Face ◽  
Phone Calls ◽  
The Government ◽  
Social Environmental ◽  
Sole Criterion ◽  
Depth Interviews

The literature on sustainable tourism is scant, particularly in the least developed countries. Very few studies touch upon the concept and no holistic theoretical or conceptual frameworks around the idea of sustainable tourism have been formulated. This study aims at exploring the role of tour operators in developing sustainable tourism in Pakistan and how the tour operators (TOs) conceive their role in this regard. TOs were reached through phone calls, emails, and virtual sources as face-to-face interviews were not possible due to COVID-19 pandemic and restrictions on travel by the government. In-depth interviews were conducted to gather data. Results suggest that the TOs although realize the importance of social, environmental, and economic dimensions of tourism on the communities but have no management systems in place to cater accordingly. There are no incentives in place by the government facilitate TOs to design and implement such systems. The TOs do not select a destination based on Global Sustainable Tourism Council criterion, but rather the selection of destination is mostly demand-based and profit-oriented. The study suggests that corporate profit motive is the sole criterion for decision making and is one of the major causes impeding sustainable tourism in Pakistan. The role of TOs in developing sustainable tourism is vague as the TOs do not have any systems in place to implement sustainable models. The study recommends that efforts need to be put in place to incentivize sustainable tourism in Pakistan and proper laws should be set forth by the authorities to comply by the TOs. The role of TOs is important and understood, however, there is a need to put proper systems in place.

scholarly journals Student and educator perspectives on virtual institutional introductory pharmacy practice experience (IPPE)

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Omar A. Almohammed ◽  
Lama H. Alotaibi ◽  
Shatha A. Ibn Malik
Keyword(s):  
Pharmacy Practice ◽  
Cross Sectional Study ◽  
Training Experience ◽  
Cross Sectional ◽  
Virtual Training ◽  
Care Experience ◽  
Face To Face ◽  
Practice Experience ◽  
Face To Face Learning ◽  
The Government

Abstract Background The COVID-19 pandemic has required governments around the world to suspend face-to-face learning for school and university students. Colleges of pharmacy are faced with the challenge of training students in hospitals that are under considerable pressure at this time. The government of Saudi Arabia has moved all classes and training online to limit the spread of the virus. This study describes the experience of the Introductory and Advanced Pharmacy Practice Experience (IPPE and APPE) students and preceptors engaged in the virtual IPPE training. Methods A cross-sectional study was conducted to describe and appraise the implemented virtual IPPE training from the experiences of IPPE and APPE students, and their preceptor. The IPPE students described their experiences in close-ended questionnaires, while APPE students in open-ended questionnaires, and the preceptor described the experiences in narrative. The study focused on highlighting the advantages, opportunities, challenges, and shortcomings of the virtual training. Results Two preceptors and seven APPE students participated in the preparation and administration of the virtual training. The IPPE students’ experiences, based on 87 respondents, were mostly positive. Although IPPE students enjoyed the time flexibility that allowed the learning of new skills and reflection on previous experiences, 15% experienced difficulty finding quiet places with a reliable internet connection or had difficulty working on team-based activities. Moreover, some were anxious about the lack of adequate patient-care experience. On the other hand, the APPE students found the experience enriching as they gained experience and understanding of academic workflow, gained skills, and overcame the challenges they faced during this virtual training experience. Conclusions Future training programs should be organized to overcome the challenges and to maximize the benefits of training experiences. Schools of pharmacy may benefit from the training materials constructed, prepared, and administered by APPE students to improve IPPE students’ learning experiences and outcomes.

Willingness of tobacco farmers to accept compensation for tobacco crop substitution in Lichuan City, China

2021 ◽  
pp. tobaccocontrol-2021-056751
Author(s):  
Xinyu Wan ◽  
Jianjun Jin ◽  
Shenghong Ran
Keyword(s):  
Contingent Valuation ◽  
Contingent Valuation Method ◽  
Willingness To Accept ◽  
Face To Face ◽  
Valuation Method ◽  
Female Farmers ◽  
Substitution Policy ◽  
The Mean ◽  
Expected Benefits ◽  
The Government

ObjectiveThis study, conducted in China, explores tobacco farmers’ willingness to accept (WTA) compensation for tobacco crop substitution.MethodsThe contingent valuation method was used to elicit farmers’ WTA compensation. A face-to-face survey was conducted with 280 tobacco farmers in Lichuan City, China. The standard logit regressions were used to identify the factors that influence farmers’ WTA.ResultsWithout compensation, most of the respondents were unwilling to implement tobacco crop substitution. However, if the government provided compensation, the proportion of respondents’ willingness for substitution increased to 86.7%. Male tobacco farmers are more likely to accept a given compensation value than female farmers. Older tobacco farmers have a higher probability of accepting compensation. The number of farmers engaged in tobacco growing in a family is negatively associated with the probability of accepting a given compensation amount. Tobacco farmers with greater confidence in the expected benefits of tobacco crop substitution tend to be more willing to accept compensation. The mean WTA estimate was achieved as US$2020.35/ha/year.ConclusionsIf appropriate compensation is provided for tobacco farmers, there is a potential to implement the tobacco crop substitution policy in the study area.

scholarly journals Non-Face-to-Face Public Services and Perceptions of Public Organizations

2021 ◽  
Vol 13 (21) ◽  
pp. 12185
Author(s):  
Da-Hee Lim ◽  
Dae-Woong Lee
Keyword(s):  
Public Administration ◽  
Public Service ◽  
Public Services ◽  
Public Organizations ◽  
Structural Equations ◽  
Public Research ◽  
Institute Of Public Administration ◽  
Face To Face ◽  
The Government ◽  
Structural Equations Model

Public services are the primary channels and government activities in which citizens contact public organizations. In turn, public services provided by the government are critical for citizens to recognize public organizations and governments according to their content and procedure. With the onset of COVID-19, the existing face-to-face public service delivery system has shown limitations in meeting citizens’ needs for public services (fastness, transparency, and safety); as a result, a shift to non-face-to-face public services is required. The study proposes the question: “How does citizens’ satisfaction with non-face-to-face public services affect public organizations (response and transparency) and government satisfaction?”. The purpose of this study is to verify the effect of satisfaction (content and procedural) with non-face-to-face public services on the perception (responsiveness and transparency) of public organizations and governments’ satisfaction. Specifically, non-face-to-face public services are divided into content and procedural aspects to analyze the responsiveness and transparency of public organizations and their impact on government satisfaction. This study used a structural equations model for analysis and used data collected in 2019 by the Korea Institute of Public Administration, a representative public research institute in Korea. The main analysis results are as follows: the responsiveness and transparency of public organizations increased alongside satisfaction with content and procedural satisfaction with non-face-to-face public services, and government satisfaction increased with responsiveness to and transparency toward public organizations.

scholarly journals Over-the-Counter Sale of Antibiotics in India: A Qualitative Study of Providers’ Perspectives across Two States

Antibiotics ◽  
2021 ◽  
Vol 10 (9) ◽  
pp. 1123
Author(s):  
Anita Kotwani ◽  
Jyoti Joshi ◽  
Anjana Sankhil Lamkang
Keyword(s):  
Prescription Drugs ◽  
Action Plan ◽  
Public Healthcare ◽  
Indian States ◽  
Over The Counter ◽  
Face To Face ◽  
Inappropriate Use ◽  
Awareness Campaigns ◽  
Poor Access ◽  
The Government

India has one of the highest rates of antimicrobial resistance (AMR) worldwide. Despite being prescription drugs, antibiotics are commonly available over-the-counter (OTC) at retail pharmacies. We aimed to gain insight into the OTC sale of antibiotics at retail pharmacies and to elucidate its underlying drivers. We conducted face-to-face, in-depth interviews using convenience sampling with 22 pharmacists and 14 informal dispensers from 36 retail pharmacies across two Indian states (Haryana and Telangana). Thematic analysis revealed that antibiotics were often dispensed OTC for conditions e.g., fever, cough and cold, and acute diarrhea, which are typically viral and self-limiting. Both Access and Watch groups of antibiotics were dispensed for 1–2 days. Respondents had poor knowledge regarding AMR and shifted the blame for OTC practices for antibiotics onto the government, prescribers, informal providers, cross practice by alternative medicine practitioners, and consumer demand. Pharmacists suggested the main drivers for underlying OTC dispensing were commercial interests, poor access to public healthcare, economic and time constraints among consumers, lack of stringent regulations, and scanty inspections. Therefore, a comprehensive strategy which is well aligned with activities under the National Action Plan-AMR, including stewardship efforts targeting pharmacists and evidence-based targeted awareness campaigns for all stakeholders, is required to curb the inappropriate use of antibiotics.

scholarly journals Gst impact on the e-commerce sector: an overview

2017 ◽  
Vol 7 (2) ◽  
pp. 245-249
Author(s):  
VIJAYA KUMAR K ◽  
JABIMOL C. MAITHEEN
Keyword(s):  
Value Added ◽  
Retail Sector ◽  
Tax Rates ◽  
Value Added Tax ◽  
Indian Government ◽  
Tax Base ◽  
Indian Economy ◽  
A Value ◽  
The Government ◽  
Retail Entrepreneurs

The success of the e-commerce sector is largely dependent on the increasingnumber of retail entrepreneurs, who fall in the unorganized retail sector category. Thegovernment has included such players in the ambit of GST with an intention of broadeningthe tax base and has introduced specific provisions for the e-commerce companies. This isone of the major taxation reforms in Indian taxation system.GST is to set to integrate all stateeconomies and increase the overall growth of the country.GST will create unified market andboost the Indian economy. The Goods and Service Tax (GST) is a value added tax to beimplemented in India.. There are 3 kinds of taxes under GST: 1) SGST 2) CGST 3) IGST.The GST tax rates are divided into 5 categories which are 0%, 5%, 12%, 18%, 20%.Implementation of GST is one of the best decision taken by the Indian Government. Thesuccess of the e-commerce sector is largely dependent on the increasing number of retailentrepreneurs, who fall in the unorganized retail sector category. The government hasintroduced such players in the ambit of GST with the intension of broadening the tax baseand has introduced specific provisions for the e-commerce companies. This paper focuses onthe concept of GST and their impact on E-Commerce

scholarly journals Cultism and Violence in Nigerian Universities: A Paradigm for Achieving Religious Academic Excellence

2019 ◽  
Vol 6 (2) ◽  
pp. 102
Author(s):  
Ushe Mike Ushe
Keyword(s):  
Moral Education ◽  
Survey Design ◽  
Daily Basis ◽  
Academic Excellence ◽  
University Campuses ◽  
Face To Face ◽  
The Face ◽  
Persistent Violence ◽  
The Government ◽  
Forms Of Violence

Nigerian universities and other institutions of higher learning have in recent times witnessed unprecedented insecurity, persistent violence and educational backdrop, leading to loss of many lives and properties worth millions of naira across the country. Part of the face out of this scourge is the prevailing case of cultism and other forms of violence in Nigerian universities and other higher educational institutions. This has resulted to gruesome arrest, expulsion and murder of many students on account of cult activities on the campuses and other forms of students’ violence which further exposed our universities to insecurity, ritual murders, drug abuse and use of dangerous weapons by cult groups, victimization and regime of terror against fellow students, lecturers, and anyone that stands in the ways of these cult groups on our campuses. This paper discusses the impacts of cultism and other forms of violence on university campuses in Nigeria as a search for achieving sustainable peace and academic excellence. To explore this change, the study employs survey design, questionnaires and face-to-face interviews in collecting data and analysis. The research findings have shown that cultism and other forms of violence are prevalence in Nigerian universities and have increased tremendously in recent decades, reoccurring almost on daily basis. The paper observed that students’ radical activism and union politics, incapability of university and state authorities to enforce minimum standard of students’ civil behaviors on campuses as well as rivalries between cult groups and the wider campus community has drastically affected educational or academic performance of students in contemporary Nigerian society. The paper recommends the restructuring of university educational policies and curriculum, provision of moral education and non-interference of the government and university authorities in the affairs of students’ union politics and activism.

scholarly journals Pariwisata Budaya dan Pandemi Covid-19: Memahami Kebijakan Pemerintah dan Reaksi Masyarakat Bali

2021 ◽  
Vol 11 (1) ◽  
pp. 1
Author(s):  
I Nengah Subadra
Keyword(s):  
Qualitative Method ◽  
Tourism Development ◽  
Secondary Data ◽  
Cultural Tourism ◽  
Government Policies ◽  
Primary Data ◽  
International Tourism ◽  
Face To Face ◽  
Indigenous Cultures ◽  
The Government

The research is aimed at understanding the government policies on cultural tourism and pandemic mitigations in Bali made during the covid-19 pandemic. It uses qualitative method in which the primary data were collected through face-to-face and virtual video interviews to seven informants who were selected using purposive sampling to assure they aware of and understand the researched case; and the secondary data were collected from online publications. The research finds the regional regulation on cultural tourism was amended during the Covid-19 outbreak to strengthen the use of local cultures for tourism adapting both national and international tourism policies to lead to a more responsible tourism designating Bali’s local indigenous cultures of Tri Hita Karana and Sad Kerthi as basis of cultural tourism development in Bali; and more importantly, Bali’s government issued particular policies and  executed immediate measures to reopen tourism in Bali which totally shut down due to pandemic. These policies reacted differently by local people and remains become a hot debate within Balinese communities.

Private Dentistry after COVID-19 – A Clinician’s Personal Experience

2020 ◽  
Author(s):  
Reginald O’Neill
Keyword(s):  
Dental Care ◽  
Private Practice ◽  
Personal Experience ◽  
Dental Practice ◽  
Health Practice ◽  
Dental Services ◽  
Face To Face ◽  
The United Kingdom ◽  
The Government ◽  
The Uk

Face to face dental care in the UK was largely suspended from March until June and beyond is very limited still in many cases. Both NHS and Private dental services in the four nations of the United Kingdom aligned with the government in lockdown and dental emergencies could be accessed face to face in specific urgent centres only (UDC’s). Return to dental practice has been challenging for the profession with a lack of clarity from regulators and a gulf between financial support of private practice (almost none) and National Health practice (at 100% of their contact value pre-COVID). Dramatic changes to the provision of dental care are likely to persist and the COVID crisis may precipitate significant change to both private and NHS dental services.

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