scholarly journals The influence of Social Identity, Love of Money and Machiavellian of Corporate Tax Accountants on Overpayment Tax Restitution Decision Making (Empirical Study of Corporate Taxpayers at Palembang Medium Tax Office)

2020 ◽  
pp. 52-58
Author(s):  
Ridho Triadi ◽  
◽  
Tertiarto Wahyudi ◽  
Rela Sari ◽  
◽  
...  
Keyword(s):  
Decision Making ◽  
Social Identity ◽  
Significant Influence ◽  
Religious Commitment ◽  
Corporate Tax ◽  
Love Of Money ◽  
The Social ◽  
Study Results ◽  
Tax Refunds ◽  
To Receive

The existence of a policy in VAT refund for taxpayers is considered a potential loss of state revenue and is a dilemma for tax authorities, because this policy can reduce tax revenue. In addition, taxpayers may deliberately or accidentally misrepresent data in tax statements in order to receive a tax refund. In this study, the authors analyze the factors that can influence the decision on tax refunds. These factors are: nationality, education, religiosity, love of money, machiavellian corporate tax accountants. Nationality, education and religiosity are integral to the social identity of an employee. Machiavellianism in psychology refers to a personality trait which sees a person so focused on their own interests they will manipulate, deceive, and exploit others to achieve their goals. To prove the study hypothesis, the authors use the postulates of the theory of planned behavior. The data for the analysis was collected by the method of questioning 92 corporate tax accountants, representing various companies that are taxpayers. All taxpayers selected for the study are served by the Palembang Medium Tax Office (Indonesia). The study results show that there is a significant influence of nationality, education, religion, love of money and machiavellianism of corporate tax accountants on the decision making for overpayment tax refunds. This is due to the need for a sense of pride in nationality, level of education, love of money and machiavellian where when complexity increases, professionals need to increasingly rely on experience in providing decision-making recommendations in filing overpayment tax refunds. There is no significant influence of religiosity on decision making for overpayment tax refunds where the tax accountants in making their restitution decisions do not see religious commitment in which one’s behavior is coordinated with religious values, beliefs and practices which are not applied in making the overpayment tax refund decision.

scholarly journals Research on the Human Dynamics in Mobile Communities Based on Social Identity

2012 ◽  
Vol 2012 ◽  
pp. 1-13 ◽  
Author(s):  
Qiang Yan ◽  
Lianren Wu ◽  
Lanli Yi
Keyword(s):  
Social Identity ◽  
Mobile Phone ◽  
Power Law ◽  
Significant Influence ◽  
Mobile Internet ◽  
Internet Technology ◽  
Power Exponent ◽  
Human Dynamics ◽  
The Social ◽  
Simulation Results

Through analyzing the data about the releases, comment, and forwarding of 120,000 microblog messages in a year, this paper finds out that the intervals between information releases and comment follow a power law; besides, the analysis of data in each 24 hours reveals obvious differences between microblogging and website visit, email, instant communication, and the use of mobile phone, reflecting how people use fragments of time via mobile internet technology. The paper points out the significant influence of the user's activity on the intervals of information releases and thus demonstrates a positive correlation between the activity and the power exponent. The paper also points out that user's activity is influenced by social identity in a positive way. The simulation results based on the social identity mechanism fit well with the actual data, which indicates that this mechanism is a reasonable way to explain people's behavior in the mobile Internet.

scholarly journals SOCIAL MEDIA’S OFFICIAL DESTINATION PROMO VIDEOS AND COUNTRY IMAGE INFLUENCING VISITING INTENTION TO RISKY DESTINATIONS

2021 ◽  
Vol 14 (8) ◽  
pp. 02`-16
Author(s):  
Dyuty Firoz
Keyword(s):  
Decision Making ◽  
Social Media ◽  
Information Sources ◽  
Study Data ◽  
Country Image ◽  
Promotion Strategy ◽  
The Social ◽  
Study Results ◽  
Social Media Platforms ◽  
Travel Decision

Social media destination promo videos (DPVs), are among the most important information sources of travel decision-making for their interactive and sharing features, and outstanding destination promotion strategy. Country image is also another important factor for travel decision-making. This study’s purpose is to assess whether the social media DPVs like DMOs’ promo videos and country image have any impact on visiting intentions towards risky destinations. A quantitative method was used for this study. Data was collected by online questionnaires, and 609 valid responses were considered for the analysis of the study. The results showed that the country's image positively influences the attitude of young tourists towards the country and that attention towards the promo videos positively influences young tourists’ overall emotions, attitudes, social norms, interests, desires and behaviours toward visiting a risky destination. This study results would be beneficial for those who are interested in using social media DPVs as part of their destination-promotion strategy, and also can guide destination-marketers to monitor and create better destination promotional contents in social media platforms, to encourage tourism to the destinations, especially risky ones.

Perceived stigma and social risk of HIV testing and disclosure among Iranian-Australians living in the Sydney metropolitan area

Sexual Health ◽  
2012 ◽  
Vol 9 (2) ◽  
pp. 171 ◽  
Author(s):  
Hassan Hosseinzadeh ◽  
Syeda Zakia Hossain ◽  
Shahrzad Bazargan-Hejazi
Keyword(s):  
Decision Making ◽  
Hiv Testing ◽  
Metropolitan Area ◽  
Social Risk ◽  
Perceived Stigma ◽  
Cross Sectional ◽  
Aids Stigma ◽  
The Social ◽  
Study Results ◽  
Hiv Aids

Background Fear of being stigmatised is a major social risk for seeking help in the HIV/AIDS arena. However, little is known about the social perceptions that people hold about the disease. This study explores the level of perceived stigma and its effect on the social risk of HIV testing and disclosure among Iranian-Australians immigrants living in the Sydney metropolitan area. Methods: A total of 236 Iranian-Australians immigrants aged 20–65 years participated in this cross-sectional study. Results: The majority of respondents (73.3%) perceived that HIV-infected people face a great deal of or some stigma. Participants were concerned about being stigmatised if they tested positive or were known to be HIV-positive in the future. A significant majority expressed that such concerns would affect their decision-making related to HIV testing and disclosure. Females were more likely to perceive HIV/AIDS stigma. Multiple regression analyses showed that perceived HIV/AIDS stigma could explain 28.6% of the variance in social risk of HIV testing and disclosure (B = 0.89, β = 0.53, P < 0.0001) and 24.6% of the variance in decision-making related to HIV testing and disclosure (B = 0.62, β = 0.49, P < 0.0001) after controlling for sociodemographic factors. Time since migration (predictive power of 4.8–6.78%) strongly influenced the associations. Conclusions: If social stigma is left unaddressed, individuals would be reluctant to undertake HIV testing or disclose their HIV status if tested positive. Further attempts are needed to change the current social construction of HIV/AIDS among Iranians-Australians living in Sydney.

scholarly journals Career Understanding, Motivation, and Students' Decision-Making to Choose Vocational High School (SMK) in Non-Industrial Area

2021 ◽  
Vol 4 (2) ◽  
pp. 41-46
Author(s):  
Hery Wiharja ◽  
Ary Firnanda
Keyword(s):  
High School ◽  
Decision Making ◽  
Correlation Analysis ◽  
Significant Influence ◽  
Extrinsic Motivation ◽  
Industrial Area ◽  
Vocational High School ◽  
Significance Level ◽  
Study Results ◽  
Work Planning

This study aims to measure and describe students' decision-making to choose Vocational High School (SMK) in terms of their career understanding and motivation. The subjects of this study were 135 Year 9 students in five SMK throughout Southwest Aceh Regency. The total sampling method was used to choose the subjects from the entire population. Furthermore, the data were analysed using correlation analysis between variables partially and simultaneously with ANOVA (F test). The results of the partial correlation analysis show that the career understanding variable has a significant influence on students' decision-making to choose SMK with rcount = 0.411 at a significance level of 0.05. In addition, the motivation variable also has a significant influence on decision-making to choose SMK with rcount = 0.375. Simultaneously, career understanding and motivation significantly affect choosing SMK with Fcount = 19.850 and Ftable = 3.06 (Fcount > Ftable). This study results indicate that career understanding variables consist of work planning, work exploration and knowledge of the world of work. In contrast, the motivation variables consist of intrinsic and extrinsic motivation, which could be the basis for students' decision making

scholarly journals The distortion of social identity structure as a result of social exclusion

2016 ◽  
Vol 7 (4) ◽  
pp. 34-55
Author(s):  
I.Yu. Suvorova
Keyword(s):  
Decision Making ◽  
Social Identity ◽  
Social Exclusion ◽  
Social System ◽  
Social Reality ◽  
Social Needs ◽  
Regressive Model ◽  
The Social ◽  
And Control

The article describes the mechanism of human’s interaction with social system through the analysis of its distortion as a result of social exclusion. It was assumed that the impossibility to satisfy basic social needs destroys symbolic links between an individual and a social system. It causes the distortion of the structure of social identity and control over social reality. Third year students of Ecological faculty of People’s Friendship University of Rus- sia participated in the experiment. In total there were 49 students from 18 to 22 years old (22 male and 27 female). The social system was imitated in the experiment. Participants were given a task to discuss and draw a plan of city of a dream. Discussion was carried out according to certain rules aimed to limit the ability of some of the respondents to participate in the decision making. As a result, a regressive model was created, proving the influence of impossibility to content basic social needs on social identity structure (R2 = 0,195; p = 0,005) and the feeling of control over reality (R2 = 0,251; p = 0,001).

Knowledge Contribution in Organizations via Social Media

2017 ◽  
Vol 16 (1) ◽  
pp. 12-24 ◽  
Author(s):  
Nicole Behringer ◽  
Kai Sassenberg ◽  
Annika Scholl
Keyword(s):  
Social Media ◽  
Social Identity ◽  
Social Identity Theory ◽  
Knowledge Exchange ◽  
Expectancy Theory ◽  
Perceived Usefulness ◽  
Abstract Knowledge ◽  
The Social ◽  
Willingness To Contribute ◽  
Social Media Tool

Abstract. Knowledge exchange via social media is crucial for organizational success. Yet, many employees only read others’ contributions without actively contributing their knowledge. We thus examined predictors of the willingness to contribute knowledge. Applying social identity theory and expectancy theory to knowledge exchange, we investigated the interplay of users’ identification with their organization and perceived usefulness of a social media tool. In two studies, identification facilitated users’ willingness to contribute knowledge – provided that the social media tool seemed useful (vs. not-useful). Interestingly, identification also raised the importance of acquiring knowledge collectively, which could in turn compensate for low usefulness of the tool. Hence, considering both social and media factors is crucial to enhance employees’ willingness to share knowledge via social media.

Women in Power and Decision making Positions : Conditions and Restraints

1970 ◽  
pp. 53-57
Author(s):  
Azza Charara Baydoun
Keyword(s):  
Decision Making ◽  
Political Participation ◽  
Political Life ◽  
The Political ◽  
Decision Making Process ◽  
Power Structures ◽  
Policies And Procedures ◽  
The Social ◽  
The Status ◽  
Slow Progress

Women today are considered to be outside the political and administrative power structures and their participation in the decision-making process is non-existent. As far as their participation in the political life is concerned they are still on the margins. The existence of patriarchal society in Lebanon as well as the absence of governmental policies and procedures that aim at helping women and enhancing their political participation has made it very difficult for women to be accepted as leaders and to be granted votes in elections (UNIFEM, 2002).This above quote is taken from a report that was prepared to assess the progress made regarding the status of Lebanese women both on the social and governmental levels in light of the Beijing Platform for Action – the name given to the provisions of the Fourth Conference on Women held in Beijing in 1995. The above quote describes the slow progress achieved by Lebanese women in view of the ambitious goal that requires that the proportion of women occupying administrative or political positions in Lebanon should reach 30 percent of thetotal by the year 2005!

Some reflections on social structure: Theoretical and practical aspects

2020 ◽  
Vol 18 (6) ◽  
pp. 1063-1078
Author(s):  
T.N. Skorobogatova ◽  
I.Yu. Marakhovskaya
Keyword(s):  
Service Industry ◽  
External Factors ◽  
Infrastructure Development ◽  
Social Infrastructure ◽  
Social Sphere ◽  
The Social ◽  
Study Results ◽  
The Republic ◽  
Internal And External Factors ◽  
The Impact

Subject. This article discusses the role of social infrastructure in the national economy and analyzes the relationship between the notions of Infrastructure, Service Industry and Non-Productive Sphere. Objectives. The article aims to outline a methodology for development of the social infrastructure of Russia's regions. Methods. For the study, we used the methods of statistical and comparative analyses. The Republic of Crimea and Rostov Oblast's social infrastructure development was considered as a case study. Results. The article finds that the level of social infrastructure is determined by a number of internal and external factors. By analyzing and assessing such factors, it is possible to develop promising areas for the social sphere advancement. Conclusions. Assessment and analysis of internal factors largely determined by the region's characteristics, as well as a comprehensive consideration of the impact of external factors will help ensure the competitiveness of the region's economy.

Performing Masculinity and the Crisis of Transclass Man in August Wilson’s Drama

2019 ◽  
Vol 15 (2) ◽  
Author(s):  
Khatija Bibi Khan ◽  
Owen Seda
Keyword(s):  
Social Identity ◽  
Social Values ◽  
Social Construct ◽  
Cultural Experience ◽  
Great Cost ◽  
Social Milieu ◽  
Male Characters ◽  
The Social ◽  
North End

Feminist critics have identified the social constructedness of masculinity and have explored how male characters often find themselves caught up in a ceaseless quest to propagate and live up to an acceptable image of manliness. These critics have also explored how the effort to live up to the dictates of this social construct has often come at great cost to male protagonists. In this paper, we argue that August Wilson’s Ma Rainey’s Black Bottom and Joe Turner’s Come and Gone present the reader with a coterie of male characters who face the dual crisis of living up to a performed masculinity and the pitfalls that come with it, and what Mazrui has referred to as the phenomenon of “transclass man.” Mazrui uses the term transclass man to refer to characters whose socio-economic and socio-cultural experience displays a fluid degree of transitionality. We argue that the phenomenon of transclass man works together with the challenges of performed masculinity to create characters who, in an effort to adjust to and fit in with a new and patriarchal urban social milieu in America’s newly industrialised north, end up destroying themselves or failing to realise other possibilities that may be available to them. Using these two plays as illustrative examples, we further argue that staged masculinity and the crisis of transclass man in August Wilson’s plays create male protagonists who break ranks with the social values of a collectively shared destiny to pursue an individualistic personal trajectory, which only exacerbates their loss of social identity and a true sense of who they are.

Sign in / Sign up

Export Citation Format

Share Document