scholarly journals STORYTELLING CASE STUDY: HOW TO WIN A TAX DISPUTE AGAINST TAX AUTHORITY?

2021 ◽  
Vol 2 (2) ◽  
pp. 112-134
Author(s):  
Resi Ariyasa Qadri ◽  
Fatmawati Fatmawati
Keyword(s):  
Regional Level ◽  
Tax Audit ◽  
Research Questions ◽  
Appeal Process ◽  
Tax Court

This study focuses on answering five research questions, namely how to understand the background of a tax dispute, how to carry out the tax audit, how to perform the tax audit closing conference, how to run the objection process at the regional level, and how to win the appeal process at Tax Court. This research employed the case study framework as a methodology. The data were collected via interview as well as documentation. The information gathered was analyzed by contextualizing the meaning of the data collected. The result of this research provided insights on winning a tax dispute by implementing several strategies abstracted from the case study.

scholarly journals Account Receivable Flow Test to Prove Real Sales Case: A Study Case of a Tax Court Decision in Indonesia

2021 ◽  
Vol 4 (2) ◽  
pp. 12-22
Author(s):  
Muhammad Rifky Santoso
Keyword(s):  
Financial Statements ◽  
Court Decision ◽  
Literature Study ◽  
Flow Test ◽  
Directorate General ◽  
Tax Audit ◽  
Valid Evidence ◽  
Study Case ◽  
Tax Court

The data in the financial statements and the corporate tax return must be supported by accurate and valid evidence. When the Directorate General of Taxation (DGT) as a tax authority in Indonesia conducts a tax audit by an account receivable flow test (ARFT), the taxpayer net sales can be corrected to be larger due to a lack of evidence. This paper applied a case study of a tax court decision in Indonesia by a desk-based literature study. The DGT audited a taxpayer and produced a stipulation of additional taxable income. The taxpayer did not agree with the provision and the taxpayer filed an appeal to the tax court. This paper finds the taxpayer’s unorganized and inaccurate bookkeeping leads the judges to reject the taxpayer’s appealing.

Multilingualism in eastern Indonesia: linguistic evidence of a shift from symmetric to asymmetric multilingualism

2021 ◽  
pp. 136700692110231
Author(s):  
Francesca Romana Moro
Keyword(s):  
Language Contact ◽  
Small Scale ◽  
Modelling Language ◽  
Apparent Paradox ◽  
Eastern Indonesia ◽  
Communicative Strategies ◽  
Linguistic Evidence ◽  
Research Questions ◽  
Bilingual Communities

Aims and Objectives/Purpose/Research Questions: The Alorese in eastern Indonesia are an Austronesian community who have inhabited two Papuan-speaking islands for approximately 600 years. Their language presents a paradox: contact with the neighbouring Papuan languages has led to both complexification and simplification. This article argues that these opposite outcomes of contact result from two distinct scenarios, and formulates a hypothesis about a shift in multilingual patterns in Alorese history. Design/Methodology/Approach: To formulate a hypothesis about the discontinuity of multilingual patterns, this article first sketches the past and present multilingual patterns of the Alorese by modelling language contact outcomes in terms of bilingual optimisation strategies. This is followed by a comparison of the two scenarios to pinpoint similarities and differences. Data and Analysis: Previous research shows that two types of contact phenomena are attested in Alorese: (a) complexification arising from grammatical borrowings from Papuan languages, and (b) morphological simplification. The first change is associated with prolonged child bilingualism and is the result of Papuan-oriented bilingual strategies, while the latter change is associated with adult second language (L2) learning and is the result of universal communicative strategies. Findings/Conclusions Complexification and simplification are the results of two different layers of contact. Alorese was first used in small-scale bilingual communities, with widespread symmetric multilingualism. Later, multilingualism became more asymmetric, and the language started to undergo a simplification process due to the considerable number of L2 speakers. Originality: This article is innovative in providing a clear case study showing discontinuity of multilingual patterns, supported by linguistic and non-linguistic evidence. Significance/Implications: This article provides a plausible explanation for the apparent paradox found in Alorese, by showing that different outcomes of contact in the same language are due to different patterns of acquisition and socialisation. This discontinuity should be taken into account by models of language contact.

Functional and sociocultural attitudes of code-switching and its relation to the meaning-making process: The case of dubbing Kim Possible into Arabic

2021 ◽  
pp. 136700692110194
Author(s):  
Rashid Yahiaoui ◽  
Marwa J Aldous ◽  
Ashraf Fattah
Keyword(s):  
Meaning Making ◽  
Code Switching ◽  
Power Dynamics ◽  
Sociocultural Attitudes ◽  
Switching Patterns ◽  
Switching Functions ◽  
Switching Type ◽  
Lebanese Arabic ◽  
Research Questions

Aims and objectives/purpose/research questions: The aim of this study is to investigate the sociolinguistic functions of code-switching and its relation to the meaning-making process by using the animated series Kim Possible as a case study. Design/methodology/approach: This study employs Muysken’s taxonomy to draw on code-switching patterns in lexico-grammar in relation to human behavior. The study also uses the functional approaches of Muysken and Appel and Gumperz as binary investigatory frameworks to locate interlingual and intralingual code-switching particularities and to elaborate on code-switching functions. Data and analysis: The analysis encompasses 48 episodes. Firstly, we extracted and transcribed code-switching occurrences in light of Muysken’s typology episode-by-episode and categorized them according to their code-switching type (interlingual or intralingual). Secondly, we quantified the occurrences according to their syntactic form to make more systematic claims about code-switching patterns. Next, we triangulated the patterns by examining the context of utterances and extralinguistic factors in the original series vis-à-vis the dubbed version to draw upon information beyond the structure or grammar. Findings/conclusions: The Arabic dubbed version was able to communicate the characters’ cosmopolitan diversity, which correlates with the series’ sense of linguistic modernity and humor. At the same time, the Arabic version was able to portray the extralinguistic reality of Lebanon and its multi-linguistic tapestry. Originality: This research is original because it focuses on Lebanese-Arabic, a dialect seldom discussed in the context of translation. The research also examines language variations in the context of dubbed discourse, where code-switching is integrally pertinent to visual-signs and the cultural background of characters. Significance/implications: The study recognizes the intricacy of code-switching as a reflective phenomenon of social reality and power dynamics; therefore, it contributes in the fields of translation and sociolinguistics.

E-voting adoption in many countries: A literature review

2021 ◽  
pp. 205789112110405
Author(s):  
Ikhsan Darmawan
Keyword(s):  
United States ◽  
Systematic Review ◽  
Literature Review ◽  
Single Case ◽  
Research Question ◽  
The United States ◽  
Single Case Study ◽  
Academic Publications ◽  
Research Questions

Although the number of countries that have adopted e-voting has decreased lately, the number of academic publications on e-voting adoption has increased in the last two years. To date, there is no coherent narrative in the existing literature that explains the progress of the research on e-voting adoption. This article aims to answer the following research question: “How has research on the topic of e-voting adoption progressed over the last 15 years?” The article provides a semi-systematic review of 78 studies that were conducted from 2005 to 2020. In this article, I argue that although the studies on e-voting adoption are dominated by a single case study, by research in the United States, and by the positivist paradigm, scholars have employed the term “e-voting adoption” diversely and the research on e-voting adoption has evolved to address more specific research questions. Recommendations for the future agenda of research on e-voting adoption are also discussed.

scholarly journals Coordination mechanisms in the store opening process

2014 ◽  
Vol 42 (6) ◽  
pp. 482-499 ◽  
Author(s):  
Erik Sandberg
Keyword(s):  
Coordination Mechanisms ◽  
Content Type ◽  
Organic Growth ◽  
Effective Manner ◽  
Different Types ◽  
Multiple Case ◽  
Research Questions ◽  
A Company ◽  
Opening Process

Purpose – For many retailers organic growth through the opening of new stores is a crucial cornerstone of the business model. The purpose of this paper is to explore the store opening process conducted by retail companies. The research questions cover: first, the role and organisation of the establishment function in charge of the process; second, the activities and functions involved in the process; and third, the coordination mechanisms applied during the process. Design/methodology/approach – This research considers the store opening process as a company-wide project, managed by an establishment function, in which internal functions as well as external suppliers need to be coordinated. A multiple case study of eight retail companies is presented, focusing on the organisation of the establishment function, a mapping of the store opening process and the application of coordination mechanisms. Findings – The role and organisation of the establishment function is described and the store opening process is summarised into 11 main activities to be conducted by either the establishment function or other involved functions. During the store opening process six different coordination mechanisms are utilised, including mutual adjustments and direct supervision, as well as different types of standardisation. Originality/value – This research seeks to improve our understanding for the store opening process and how it can be managed and controlled in an effective manner.

scholarly journals UNDERSTANDING AIRLINE BRAND EQUITY DRIVERS: LESSONS FROM A MULTIPLE CASE STUDY

2017 ◽  
Vol 8 (2) ◽  
pp. 70-93
Author(s):  
Kallol Das ◽  
Karman Khanna ◽  
Surankita Ganguly
Keyword(s):  
Brand Equity ◽  
Emerging Economies ◽  
Research Question ◽  
Consumer Involvement ◽  
Primary Research ◽  
Multiple Case ◽  
Research Questions ◽  
Cross Case Analysis ◽  
Case Design

There is increasing consumer involvement and hence, investor interest in the airlines industry, as far as emerging economies is concerned. A study of the literature by the authors did not produce any research paper on the process drivers of brand equity in the context of airlines. Therefore, the present study makes an attempt to address this gap. The primary research question is: What are the driving factors for building brand equity in the case of airline services? This paper uses a “two-case” multiple-case design employing theoretical replication. The cases are based on two Indian organizations, Indigo Airlines and Go Air. Both these businesses are similar in many aspects but have achieved very contrasting outcomes. The primary research question is broken down into following two secondary research questions. How is Indigo Airlines building its brand? How is Go Air building its brand? Data collection involved use of documents, archives, observations, participant-observations, and surveys. Data analysis involved conducting cross-case analysis. The findings have been used to develop a conceptual framework for building brand equity in airlines.

scholarly journals Financing of Smart Growth in Less Developed Regions on the Example of Poland

e-Finanse ◽  
2018 ◽  
Vol 14 (3) ◽  
pp. 8-20 ◽  
Author(s):  
Dorota Murzyn
Keyword(s):  
Smart Growth ◽  
Regional Level ◽  
The European Union ◽  
Public Intervention ◽  
Structural Funds ◽  
Factors Influencing ◽  
Development Processes ◽  
Eu Structural Funds ◽  
Research Questions ◽  
The Impact

AbstractThe aim of this paper is twofold. First, the smart growth concept is examined with a focus on challenges associated with applying this concept in the less developed regions. Second, the impact of EU structural funds on smart growth in Poland is analyzed at the regional level with a view to contributing to the debate on public intervention in this area. The research questions are as follows: “Is the concept of smart growth, as postulated by the European Union, well suited to the less developed regions?” and “Whether and to what extent do EU funds contribute to achieving smart growth in Poland?”Smart growth has accelerated after 2007, which could suggest a significant impact of EU structural funds, whose allocation to measures supporting innovative activity rose markedly after 2007. However, among the various factors influencing regional development processes, the impact of structural funds was not as strong as might be expected, which was confirmed by further analysis.

scholarly journals IT’S ALIVE: an exploration of contemporary poetry in the digital age using Rupi Kaur as a case study

2021 ◽  
Author(s):  
Lysle Hood
Keyword(s):  
Digital Media ◽  
Digital Age ◽  
Contemporary Poetry ◽  
Social Media Platform ◽  
The Core ◽  
The Social ◽  
History Of ◽  
Media Platform ◽  
Research Questions

In the digital age, technology and digital media shapes virtually every aspect of our lives. Poetry, which has seen a surprising revival in recent years, is no exception. One of the most popular contemporary poets today is Rupi Kaur, made famous for her verse posted on the social media platform Instagram. This MRP seeks to answer the following research questions: 1) In what ways has the digital age effected contemporary poetry? 2) What role has digital media played in shaping the success and formal elements of Rupi Kaur’s body of work? This MRP begins by offering a brief history of poetry’s relationship with media and an account of how poetry is produced and consumed in the digital age. The core of the MRP is a case study of contemporary Insta-poet Rupi Kaur. Through qualitative visual and textual analysis, the case study considers: 1) Kaur’s poetry, 2) her Instagram content, 3) her readership, and 4) the criticisms of her work. As to the discussion, the analysis of the four categories reveals

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