scholarly journals Curbing Tax Evasion through Taxpayer Identification Number (TIN) in Niger State, Nigeria

2021 ◽  
Vol 1 (1) ◽  
pp. 1
Author(s):  
Hassan Abdul ◽  
Umaru Mustapha Zubairu ◽  
Bilkisu Abubakar
Keyword(s):  
Qualitative Research ◽  
Informal Sector ◽  
Tax Evasion ◽  
Point Of View ◽  
Internal Revenue Service ◽  
Identification Number ◽  
Qualitative Research Design ◽  
Before And After ◽  
High Level ◽  
Very High

This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were interviewed to understand their collective perceptions of the level of tax evasion in Niger State before and after the introduction of TIN. Thematic analyses of the interviews revealed that all ten tax officials agreed that tax evasion was at a very high level before the introduction of TIN, but reduced dramatically after the introduction of TIN proving its efficacy. The study recommended that tax evasion in the State could be further reduced if businesses operating in the informal sector could be registered and included in the database of taxable entities.

scholarly journals Effect of Aerobic Loading on Static Balance in Young Athletes

2017 ◽  
Vol 5 (3) ◽  
pp. 154
Author(s):  
Öznur Akyüz
Keyword(s):  
Motor Skills ◽  
Point Of View ◽  
Static Balance ◽  
Young Athletes ◽  
Positive Acceleration ◽  
Significant Difference ◽  
Before And After ◽  
University Department ◽  
High Level ◽  
Determinant Factor

The fact that balances can also be a factor in performance distinction between athletes in athletic skills, and is considered to provide positive acceleration for physical development in which motor skills are exhibited. Human’s skill to ensure balance can be defined as a determinant factor in development of other motor skills. From this point of view, the purpose of the study is to investigate the effects of Aerobic Loading on Proprioception in Young Athletes. The research was composed of 18 young athletes registered in Ağrı Provincial Directorate of Youth and Sports Athletics Club. Tests of the participant athletes of the research were conducted in the Performance Laboratory of Ağrı ibrahim Çeçen University Department of Physical Training and Sports. After the data were collected, comparisons were made using percentage distributions, medians, and t-test. As a result of the research, it was seen that no effect at desired level occurred in static balances of athletes. It was detected that there was no significant difference between the static balance values taken prior to loading and the static balance values taken after loading (p> 0,05). In lactate measurements performed in order to detect fatigue conditions, differences at significant level (p≤0.05) were detected when the data taken before and after the study were compared. When the general characteristics of the participants are considered, the fact that they are elite athletes reminds that they may carry a high level of motor learning process along with them. This skill may be effective in the fact that static balance values remained unchanged following maximal loading.

The Possibility of a Sustainable Rural Development by Husbanding Precious Resources

2019 ◽  
pp. 75-98
Author(s):  
Fariha Bibi
Keyword(s):  
Qualitative Research ◽  
Rural Communities ◽  
Rural Development ◽  
Natural Resources ◽  
Rural Areas ◽  
Sustainable Rural Development ◽  
Rural Sustainability ◽  
Qualitative Research Design ◽  
The World ◽  
High Level

The present chapter aimed at making out the possibility of sustainable rural development by husbanding precious resources in the rural areas, particularly the rural areas of the Central Karakoram zone in Pakistan. For this purpose, a qualitative research design was manipulated in order to decipher the maximum chance of attaining rural sustainability in these areas through a thorough perusal of various relevant past studies. Hence, the information, gleaned from the archival sources and elucidated hermeneutically, signified a high level of effectiveness of the economical use of natural resources for retaining sufficient and passable degree of sustainability in the rural areas. Consequently, the hermeneutic assertions, made by the researcher of this study, accentuated the inculcation of numerous assorted customary husbandry methods, adopted and employed by the pure traditional rural communities, among the modern rural population of the Central Karakoram zone in Pakistan as well in order to enhance the possibility of arriving at the rural sustainability in these areas. Recognizing the value of certain reliable husbandry practices, the study deemed and estimated a maximum accomplishment of targets set out for attaining sustainable rural development all around the world, particularly in the Central Karakoram zone in Pakistan.

Planning and Health Policy in Finland

1972 ◽  
Vol 2 (1) ◽  
pp. 23-34 ◽  
Author(s):  
A. S. Härö ◽  
T. Purola
Keyword(s):  
Social Background ◽  
Point Of View ◽  
Decision Makers ◽  
Present System ◽  
Centralized Control ◽  
Related Information ◽  
Before And After ◽  
Health Related ◽  
High Level

The health services system in Finland is analyzed from the point of view of planning–oriented activities. Society has traditionally been the main provider of services in this country, and executive responsibilities of local autonomous authorities are balanced with the centralized control carried out by legislative measures and subsidies. An organized information system is a prerequisite to planning (this is especially true in a country with Finland's type of organizational structure). The Finnish system is based on problem–oriented data banks. Health interview surveys which link social background data with health–related information have a key role in this system; these surveys are well suited to before and after comparisons. Information is capable of producing action only if it is properly analyzed and timed. In order to obtain information about actual goal expectations of the decision–makers, the special–purpose planning departments are located at a high level of government in Finland. Typical methods of implementation, such as financial subsidies, are described in this paper, and economic estimates and long–term budgeting are given as examples of guides for the central authorities. The use of before and after studies to measure the effect of the policies is described, and some observations on the weaknesses in the present system are presented.

scholarly journals ANALISIS EKONOMI USAHA TANI ANGGOTA SIMPAN PINJAM KELOMPOK PEREMPUAN PROGAM NASIONAL PEMBERDAYAAN MASYARAKAT MANDIRI PERDESAAN DI KECAMATAN SELOREJO KABUPATEN BLITAR

2017 ◽  
Vol 15 (1) ◽  
pp. 18
Author(s):  
Niza Kenyo Ganda Arum ◽  
Arfida BR
Keyword(s):  
Qualitative Research ◽  
Research Design ◽  
Primary Data ◽  
Test Analysis ◽  
Cost Factor ◽  
Paired Sample ◽  
Qualitative Research Design ◽  
Before And After

This study aimed to analyze the differences bothincomeand yieldin Farmer’s SPP group before and after receiving PNPM-MPdcredit. Primary data obtained from 50 respondents which were selected by purposive sampling.This research was conducted by qualitative research design by means descriptive.Thedata selected fromincome and yield before and after receiving PNPM-MPdcredit.While the data were processed by using a different test analysis paired sample mean.Analyzes result indicated that there was a mean differential both income and outcome production on Farmer’s SPP group before and after the PNPM-MPd received credit. Evenly, the outcome production is about 8,28 Kw before receiving the credit and it was about 10,12 Kw after receiving the credit. However, the income had indicated about Rp 3.043.000 before the PNPM-MPd received credit and the outcome had indicated about Rp 5.160.000 after receiving thecredit. From the yield,   it showed a more superior in income. This affected by cost factor through the rise.

scholarly journals Reading Newspaper Articles as a Motivation Tool for Students with Nonlinguistic Major

2017 ◽  
Vol 6 (5) ◽  
pp. 179
Author(s):  
Aliya A. Singatullova ◽  
Liliya R. Sakaeva ◽  
Guljusa K. Ismagilova
Keyword(s):  
Foreign Language ◽  
Educational Institution ◽  
Experimental Part ◽  
New Methods ◽  
English Reading ◽  
Before And After ◽  
High Level ◽  
Reading Activities ◽  
Very High ◽  
Newspaper Articles

<p>This article deals with the motives and attitudes of students with nonlinguistic major studying English as a foreign language in a higher educational institution. Nowadays, having a good command of English both oral and written is a prerequisite for a successful promotion in every field, students must learn how to communicate by means of a foreign language on a very high level. The aim of this paper is to show the efficiency of reading activities for motivating students during their studies, as well as to emphasize the relevance of reading authentic newspaper articles. Significance of the work is contained in finding and using new methods and teaching means for improvement of students’ competence in reading in a foreign language. Results of the empirical study conducted by the authors represent evaluation of authentic newspaper articles’ potential for reading comprehension in a classroom and, furthermore, demonstrate effectiveness of this method for EFL and ESL teaching. In other words, the use of authentic text materials from modern Russian and English newspapers with their adaptation and application of various types of communicative tasks before and after the process of reading has been proved to increase the motivation of students to learn English. Reading newspaper articles, therefore, has been also detected to be an effective tool for development of intercultural competences. The experimental part of the investigation was conducted in the Kazan Federal University (Russia), and consisted of a questionnaire that was filled in anonymously by various groups of students, answers to which helped to determine the popularity of reading newspapers among students.</p>

scholarly journals Lightweight compilation of (C)LP to JavaScript

2012 ◽  
Vol 12 (4-5) ◽  
pp. 755-773 ◽  
Author(s):  
JOSE F. MORALES ◽  
RÉMY HAEMMERLÉ ◽  
MANUEL CARRO ◽  
MANUEL V. HERMENEGILDO
Keyword(s):  
Web Applications ◽  
Point Of View ◽  
Computing Device ◽  
Extension Mechanism ◽  
Language Extension ◽  
Industry Standards ◽  
Compilation Process ◽  
High Level ◽  
Client Side ◽  
Very High

AbstractWe present and evaluate a compiler from Prolog (and extensions) to JavaScript which makes it possible to use (constraint) logic programming to develop the client side of web applications while being compliant with current industry standards. Targeting JavaScript makes (C)LP programs executable in virtually every modern computing device with no additional software requirements from the point of view of the user. In turn, the use of a very high-level language facilitates the development of high-quality, complex software. The compiler is a back end of the Ciao system and supports most of its features, including its module system and its rich language extension mechanism based onpackages. We present an overview of the compilation process and a detailed description of the run-time system, including the support for modular compilation into separate JavaScript code. We demonstrate the maturity of the compiler by testing it with complex code such as a CLP(FD) library written in Prolog with attributed variables. Finally, we validate our proposal by measuring the performance of some LP and CLP(FD) benchmarks running on top of major JavaScript engines.

scholarly journals Defining and identifying stakeholders: Views from management and stakeholders

2016 ◽  
Vol 47 (2) ◽  
pp. 1-11 ◽  
Author(s):  
S. Benn ◽  
R. Abratt ◽  
B. O’Leary
Keyword(s):  
Qualitative Research ◽  
South African ◽  
Research Design ◽  
Stakeholder Theory ◽  
Value Creation ◽  
Point Of View ◽  
Senior Management ◽  
Stakeholder Satisfaction ◽  
Qualitative Research Design ◽  
New Finding

The focus of an organisation’s marketing efforts has shifted in recent years from satisfying customer needs to value creation for stakeholders. The purpose of this research is to establish how the senior management of an organisation define and identify stakeholders. The organisation’s stakeholders are then asked to identify their role as stakeholders. The research employed a qualitative research design. The subjects being the senior management of the South African subsidiary of one of the world’s largest paint manufacturers as well as a sample of the firm’s stakeholders. The results reveal a set of primary and secondary stakeholders that include some differences from current stakeholder theory. The results also confirm the importance of legitimacy as well as the new finding of the importance of reciprocity in stakeholder attributes. From a marketing point of view the focus of the organisation should not be on customers alone but include all stakeholders. This will mean that organisations should focus on stakeholder satisfaction and developing strategies that recognize the importance of all legitimate stakeholders.

scholarly journals Application of Redundancy in Ship Power Plants of Offshore Vessels

2018 ◽  
Vol 1 (1) ◽  
pp. 443-452 ◽  
Author(s):  
Wieslaw Tarelko
Keyword(s):  
Power Plants ◽  
Point Of View ◽  
Design Solution ◽  
Economic Losses ◽  
Propulsion Systems ◽  
High Level ◽  
Financial Losses ◽  
Very High ◽  
Offshore Operations

Abstract Power and propulsion systems of offshore units must be of a very high level of reliability. The loss of ability to perform functions of their components causes generally to very high economic losses, which may be increased by unused the weather window resulting to postponing the planned offshore operations. To ensure carrying out so expensive offshore operations in the most reliable way, various types of redundancies are built-in ship power plants. This paper deals with issues related to application of redundancy in ship power plants of offshore vessels. Especially, evolution of redundancy application in ship power plants, and design solution of redundancy for offshore vessels are presented. Moreover, the specifics of these offshore operations so important from the point of view of minimizing financial losses due to any interruptions caused by failures of power and propulsion systems are discussed in detailed way.

scholarly journals After the Cop21 Agreement: No Major Changes

2016 ◽  
Vol 3 (2) ◽  
pp. 120
Author(s):  
Jan-Erik Lane
Keyword(s):  
Climate Change ◽  
South China Sea ◽  
Co2 Emissions ◽  
Nuclear Reactors ◽  
Point Of View ◽  
Power Stations ◽  
Nuclear Plants ◽  
Coal Power ◽  
High Level ◽  
Very High

<p><em>The concentration of CO2 in the atmosphere keeps increasing: 399.6 (Jan</em><em>,</em><em> 2015), 402.52 (Jan</em><em>,</em><em> 2016), 404.21 (March 2016) and 409 (April 2016). It is true that a few countries have managed to not only halt the increase in CO2 emissions but also decrease the emissions. But from a global point of view, the CO2 emissions stay at a very high level. The G20, responsible for some 80 per cent of CO2 emissions, do nothing, concentrating on traditional interstate issue like the Middle East, North Korea, the Ukraine and the South China Sea. Whereas all new data indicate the dire consequences of climate change, business goes on as usual: more cars, trucks and buses, bigger engines, more aeroplanes and airports, bigger ships and larger container vessels, longer routes, new coal power stations, closing of nuclear plants, delaying the use of new or temporarily stopped nuclear reactors, etc.</em><strong><em></em></strong></p>

scholarly journals Informal–formal workers' transition in Nigeria: A livelihood analysis

2020 ◽  
Author(s):  
Abiodun O. Folawewo ◽  
Olusegun A. Orija
Keyword(s):  
Informal Sector ◽  
Household Survey ◽  
Informal Employment ◽  
Informal Workers ◽  
Different Types ◽  
Formal Employment ◽  
High Level ◽  
General Household Survey ◽  
Very High ◽  
High Chance

This study evaluates the effects of the informal sector on Nigerian workers’ livelihoods and analyses workers’ transitions within the informal sector and between informal and formal employment. A binary logit model is applied to General Household Survey panel data for the periods 2010/11, 2012/13, and 2015/16. We find that informal employment has the greatest impact on workers’ livelihoods in terms of earnings. Results also indicate the existence of a high level of dynamic transition of workers within different types of informal employment. Our results further indicate that both self-employed and wage employed informal workers are likely to transit to formal employment, the likelihood being higher for the upper-tier informal wage employed. While informally employed workers have a very high chance of transiting to formal employment, formal workers have a much lower chance of transiting to informal employment. The policy implication of our results is the need to create better working conditions for informal workers.

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