scholarly journals Tax expenditures w podatkach lokalnych w Polsce jako instrument lokalnej polityki podatkowej

Studia BAS ◽  
2021 ◽  
Vol 1 (65) ◽  
pp. 103-126
Author(s):  
Dorota Wyszkowska ◽  
Adam Wyszkowski
Keyword(s):  
Correlation Analysis ◽  
Social Science ◽  
Significant Relationship ◽  
Tax Policy ◽  
Decision Makers ◽  
Tax Expenditures ◽  
Proper Elements ◽  
Policy Objectives ◽  
The Subject

The subject of research was the size and diversity of use of tax expenditures by Polish municipalities with the goal to determine their relation to the local tax policy objectives. The authors used typical methods for social science, i.e., the methods of empirical cognition, observation in particular. In order to prove the influence of the municipal tax policy on the implementation of local tax policy objectives, the correlation analysis was used. The results show a considerable varied use of tax expenditures between Polish municipalities and a fairly significant relationship between the preferences used in local tax policy and the effects of its application assumed by local units. The results of this research can be used by decision-makers in the process of creating tax policy, especially in choosing proper elements of taxes, such as the categories of tax expenditures.

scholarly journals Well-Being and Personality of the Indegenous Community in Sungai Sayap, Terengganu

2019 ◽  
Vol 8 (3S3) ◽  
pp. 65-69
Keyword(s):  
Correlation Analysis ◽  
Social Science ◽  
Indigenous People ◽  
Significant Relationship ◽  
Essential Element ◽  
Well Being ◽  
Social Intervention ◽  
Orang Asli ◽  
Factors Affecting ◽  
Current State

Well-being is an essential element of life among people from all walks of life and the indigenous people communities are of no exception despite the fact that they still depend on nature and not entirely in the current state of modernity. This study will identify the level of well-being and the type of personality of Orang Asli community in Sungai Sayap, Terengganu. The data for this study were obtained from 20 respondents representing 65% of the Orang Asli community in Sungai Sayap. Descriptive and correlation analysis were performed using the Statistical Package for Social Science (SPSS Version 20). The study found that there is a significant relationship between well-being and personality among Indigenous people (Orang Asli) in Sungai Sayap, Terengganu. The findings of this study are expected to help the responsible parties to ensure that the well-being of the Indigenous people is taken care of and proper attention to the factors affecting the well-being of Indigenous people is given priority especially in planning social intervention efforts to further enhance the well-being of the Indigenous people in Terengganu, Malaysia.

scholarly journals HUBUNGAN ANTARA BUDAYA ORGANISASI DAN KEPUASAN KERJA DENGAN KOMITMEN TERHADAP ORGANISASI

2018 ◽  
Vol 2 (1) ◽  
pp. 18-32
Author(s):  
Herman Herman
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Organizational Commitment ◽  
Correlation Analysis ◽  
Social Science ◽  
Significant Relationship ◽  
Research Instrument ◽  
Analysis Techniques ◽  
The Third ◽  
Organization Study

AbstractThe purpose of this study was to determine whether there is a relationship between organizational culture and job satisfaction with a commitment to the organization (Study Tous Les Jours Employees In Bakery). The population in this study was overall Tous Les Jours Bakery employees as much as 364 people, while that will serve as the study sample were employees of the Kitchen staff totaling 200 people. Slovin formula samples using as many as 133 people. The research instrument was a questionnaire. The collected data was then processed using correlation analysis techniques with the help of software SPSS (Statistical Package for Social Science). The results showed that: First of organizational culture on organizational commitment has a significant relationship and has a contribution of 11.3%. Both job satisfaction and commitment to the organization has a very significant relationship and has a contribution of 21.7%. The third organizational culture and job satisfaction together have a very significant relationship and have contributed 25.7%, the remaining 74.3% is determined by other variables not examined.Keywords: Organizational Culture, Job Satisfaction and Commitment to the Organization.

scholarly journals Relationship Between Organizational Culture and Work Satisfaction With Commitment to Organization

2018 ◽  
Vol 2 (1) ◽  
pp. 40-46
Author(s):  
Herman .
Keyword(s):  
Job Satisfaction ◽  
Organizational Culture ◽  
Organizational Commitment ◽  
Correlation Analysis ◽  
Social Science ◽  
Significant Relationship ◽  
Work Satisfaction ◽  
Organization Studies ◽  
Research Instrument ◽  
Analysis Techniques

The purpose of this study is to determine the existence of a relationship between organizational culture and job satisfaction with the commitment to the organization (Studies On Employees Tous Les Jours Bakery).Population in this research is total employee of Tous Les Jours Bakery counted 364 people, while that will be used as sample of research is 200 employee of Kitchen Staff . Based on Slovin formula 133 people are taken as samples. The research instrument is questionnaire. The obtained data is then processed by using correlation analysis techniques with the assistance of SPSS (Statistical Package for Social Science) software. The results showed that: First, the organizational culture on organizational commitment has a significant relationship and has a contribution of 11.3%. Second, job satisfaction and commitment to the organization has a very significant relationship and has a contribution of 21.7%. Eventually, both organizational culture and job satisfaction simultaneusly have a very significant relationship and have contributed 25.7%, the remaining 74.3% is determined by other unexamined variables

HUBUNGAN PROFESIONALISME PENDIDIK TK DENGAN KINERJA PENDIDIK DI TK RAYON IV KOTA DUMAI

2019 ◽  
Vol 3 (3) ◽  
pp. 660
Author(s):  
Ranirizal Ranirizal
Keyword(s):  
Learning Process ◽  
Subject Matter ◽  
Significant Relationship ◽  
Teacher Performance ◽  
Teacher Professionalism ◽  
Learning Material ◽  
The Subject ◽  
Performance Development ◽  
Kindergarten Educators ◽  
Academic Qualifications

Performance is the performance shown by educators, both in quality and quantity in carrying out their duties in accordance with the responsibilities given to them professionally. Educator performance development is a very decisive factor in the success of the education and learning process. In fact, in Kindergarten Rayon IV, Dumai City, there is still a low level of competency standards possessed by educators. The intended competency standard is from the standard academic qualifications and four competencies that must be possessed by a kindergarten educator, namely pedagogic, professional, social and personality competencies. This is evidenced by educators not yet mastering learning material with the maximum known when the learning process educators are not able to explain well the subject matter, and educators have not shown maximum performance in carrying out their duties and functions. The purpose of this study was to see whether there was an influence on teacher professionalism on teacher performance in Dumai IV Rayon Kindergarten. The results of the study prove that there is a significant relationship between the professionalism of Kindergarten educators and the performance of educators in Kindergarten Rayon IV, Dumai City. This is evidenced by the value of Sig (2-tailed) professionalism on educator's performance of 0,000, so the calculation shows 0,000 <0.05. This means that Ha is accepted, that is, there is a significant relationship between the professionalism of Kindergarten educators and the Performance of Educators in Kindergarten Rayon IV, Dumai City.

EVALUASI RASIONALITAS PENGGUNAAN DAN PEMBERIAN OBAT PADA PASIEN HIPERTENSI GERIATRI DI PUSKESMAS TAJINAN PERIODE JANUARI – DESEMBER 2019

2020 ◽  
Vol 5 (2) ◽  
pp. 268-277
Author(s):  
Luluk Anisyah ◽  
◽  
Wibowo Wibowo
Keyword(s):  
Correlation Analysis ◽  
Medical Record ◽  
Significant Relationship ◽  
Antihypertensive Drugs ◽  
Hypertension Management ◽  
Hypertensive Patients ◽  
Primary Health ◽  
Data Collection Sheet ◽  
Dose Accuracy ◽  
Accuracy Data

Increasing the number of elderly causes an increase in health problems one of which is associated with hypertension which can cause complications and death. The purpose of this study was to determine the description and accuracy of the use of antihypertensive drugs in geriatric patients who were diagnosed with hypertension at the Tajinan Primary Health in Malang in the period January-December 2019. This study was an observational or non-experimental study conducted using retrospective medical record data. The measuring instrument used was the data collection sheet from the medical record, the Consensus for Hypertension Management 2019 to see the accuracy of indications, patient accuracy, drug accuracy, and dose accuracy. Data analysis using Correlation Test. The results of the correlation analysis showed that the resulting Standardize estimates were 0.002 (p <0.05) which showed that there was a significant relationship between sexes with the occurrence of hypertension. The results of the correlation analysis showed that the resulting Standardize estimates were 0.001 (p <0.05) which means that there was a significant relationship between the accuracy of the types of antihypertensive drugs used in hypertensive patients. The conclusion is that the rationality evaluation of the use and administration of drugs in hypertensive patients at the Tajinan Primary Health in Malang based on the 2019 Hypertension Management Consensus guidelines shows the accuracy both in terms of indication, drug, patient and dose.

scholarly journals Shopping Centres, Cycling Accessibility and Planning—The Case of Nova Lund in Sweden

Urban Science ◽  
2020 ◽  
Vol 4 (4) ◽  
pp. 70
Author(s):  
Till Koglin ◽  
Lucas Glasare
Keyword(s):  
Conflicts Of Interest ◽  
Current Situation ◽  
Decision Makers ◽  
Power Structures ◽  
Literature Study ◽  
Shopping Centre ◽  
The Past ◽  
Whole Process ◽  
The Subject

This paper evaluates the history and cycling accessibility of Nova, a shopping centre established in Lund, Sweden, in 2002. The current situation was also analysed through observation and a literature review. Moreover, the study conducted a closer analysis of the history and role of the municipality based on further literature study and interviews with officials. The conclusion of the analysis indicates poor and unsafe bikeways caused by conflicts of interest between politicians, officials, landowners and the general public. It also depicts a situation in which the municipality’s master plan has been ignored, and, in contrast to the local goals, cycling accessibility at Nova has seen no significant improvement since the shopping centre was first established. The reasons for this, arguably, are a relatively low budget for bikeway improvements in the municipality, as well as a situation in which decision-makers have stopped approaching the subject, as a result of the long and often boisterous conflicts it has created in the past. Lastly, it must be noted that it is easy to regard the whole process of Nova, from its establishment to the current situation, as being symptomatic of the power structures between drivers and cyclists that still affect decision-makers at all levels.

scholarly journals Teaching Science in Today’s Society: The Case of Particle Physics for Primary Schools

Universe ◽  
2021 ◽  
Vol 7 (6) ◽  
pp. 169
Author(s):  
Cristina Lazzeroni ◽  
Sandra Malvezzi ◽  
Andrea Quadri
Keyword(s):  
Particle Physics ◽  
Primary Schools ◽  
Scientific Information ◽  
Decision Makers ◽  
Educational Institutions ◽  
The Public ◽  
The Past ◽  
Rapid Changes ◽  
The Subject ◽  
Ongoing Project

The rapid changes in science and technology witnessed in recent decades have significantly contributed to the arousal of the awareness by decision-makers and the public as a whole of the need to strengthen the connection between outreach activities of universities and research institutes and the activities of educational institutions, with a central role played by schools. While the relevance of the problem is nowadays unquestioned, no unique and fully satisfactory solution has been identified. In the present paper we would like to contribute to the discussion on the subject by reporting on an ongoing project aimed to teach Particle Physics in primary schools. We will start from the past and currently planned activities in this project in order to establish a broader framework to describe the conditions for the fruitful interplay between researchers and teachers. We will also emphasize some aspects related to the dissemination of outreach materials by research institutions, in order to promote the access and distribution of scientific information in a way suited to the different age of the target students.

scholarly journals SMARTIES Project: The Survey of Needs for Municipalities and Trainers for Smart Cities

Challenges ◽  
2021 ◽  
Vol 12 (1) ◽  
pp. 13
Author(s):  
George Xydis ◽  
Luca Pagliaricci ◽  
Živilė Paužaitė ◽  
Vygintas Grinis ◽  
Gyula Sallai ◽  
...  
Keyword(s):  
Public Sector ◽  
Smart Cities ◽  
Prior Experience ◽  
Environmental Awareness ◽  
General Concept ◽  
Decision Makers ◽  
The Public ◽  
Low Level ◽  
The Subject

In an aim to contribute to already existing knowledge upon the subject of smart cities and the public sector’s wider knowledge in Europe, this study investigates the perception by the municipalities and the wider public sector, responsible for implementing smart solutions in the environment. The understanding of the concept of smart cities/villages by municipalities is on a low level due to the fact that the problem is too wide, not well described, solutions even wider, accompanied by the lack of experts able to offer comprehensive solutions to municipalities. The study presents factors according to the current municipalities’ knowledge (environmental awareness, knowledge and prior experience) and the existing market, of whether these factors can be said that affect the acceptance of smart cities. The public is already aware of the smart cities as a general concept, however, the study sheds light upon the established knowledge that the decision makers have in five countries, Hungary, Slovakia, Italy, Lithuania, and Denmark.

The role of agency in project initiation decisions

2014 ◽  
Vol 7 (3) ◽  
pp. 518-535 ◽  
Author(s):  
Mark Mullaly
Keyword(s):  
Decision Making ◽  
Decision Rules ◽  
Personal Characteristics ◽  
Decision Makers ◽  
Organizational Dynamics ◽  
Substantive Theory ◽  
Content Type ◽  
The Subject ◽  
Board Level

Purpose – The purpose of this paper is to explore the role of decision rules and agency in supporting project initiation decisions, and the influences of agency on decision-making effectiveness. Design/methodology/approach – The study this paper is based upon used grounded theory methodology, and sought to understand the influences of individual decision makers on project initiation decisions within organizations. Data collection involved 28 participants who were involved in project initiation decisions within their organizations, who discussed the process of project initiation in their organization and their role within that process. Findings – The study demonstrates that the overall effectiveness of project initiation decisions is a product of agency, process effectiveness or rule effectiveness. The employment of agency can have a direct influence on decision-making effectiveness, it can compensate for organizational inadequacies of a process or political nature, and it can be constrained in the evidence of formal and effective organizational practices. Research limitations/implications – While agency was recognized by all participants, there are clearly circumstances where actors perceive the ability to exercise agency to be externally constrained. The study is exploratory, contributing to the development of substantive theory. Theory testing as well as a more in-depth investigation of the underlying drivers of agency would be valuable. Practical implications – The study provides executives and individuals supporting the initiation of projects with insights on how to effectively influence the effectiveness of project initiation decisions, and the degree to which personal characteristics influence organizational dynamics. Originality/value – Most discussions of agency has been framed the subject as an executive- or board-level phenomenon. The current study demonstrates that agency is in fact being perceived and operationalized at all levels. Those demonstrating agency in the majority of instances in this study do so in exercising stewardship behaviours. This has important implications for how agency is perceived by executives, and by how agency is exercised by actors at all levels of the organization.

Analyzing the regional tax policy: The Republic of Dagestan case study

2021 ◽  
Vol 27 (6) ◽  
pp. 1312-1333
Author(s):  
Zarina G. ABAKAROVA ◽  
Patimat G. ISAEVА
Keyword(s):  
Systems Analysis ◽  
Tax Policy ◽  
Positive Impact ◽  
Economic Life ◽  
Economic Relations ◽  
Advantages And Disadvantages ◽  
Policy Objectives ◽  
The Republic ◽  
Case Study Methods

Subject. We consider the economic relations that arise in the process of formation and implementation of the regional tax policy. Objectives. The purpose is to analyze the regional tax policy considering the Republic of Dagestan as a case study. Methods. The study employs methods of statistical, economic and mathematical, and systems analysis. Results. We propose measures that may be implemented in the system of tax policy of the Republic of Dagestan and contribute to its improvement in conditions of financial instability. Nevertheless, these proposals require further attention, a deeper level of design and development of testing scheme. They may also be used to study the tax policy of the region. Conclusions. The comprehensive analysis shows that the tax policy and other approaches to the regulation of the economic life of the country have advantages and disadvantages. It is obvious that the application of these tools may have a positive impact on the economy.

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