scholarly journals PUBLIC BUDGET RATCHETING: DO MALAYSIA FEDERAL GOVERNMENT AGENCIES ADJUST THEIR BUDGETS BASED ON EXPENDITURE VARIANCES?

2016 ◽  
Vol 1 (1) ◽  
Author(s):  
Daw Tin Hla ◽  
Chang Sze Ping ◽  
Abu Hassan Md.Isa ◽  
Micheal Tinggi ◽  
Shaharudin Japar

Public budget is an important role in achieving a country’s economic and social development goals. It essentially requires that an entire government budget be managed effectively and efficiently to ensure attainment of those goals as well as well-being of the citizens. Therefore, it is necessary to examine government spending behaviour and the process of budget preparation. This study looks into the relationship between changes in current budget and expenditure variances, in particular, operating expenditure of the Malaysia federal government. The influence of expenditure variances (overspending/ under spending) on current budget changes is examined to determine if prior year expenditure variances cause non-symmetry changes in current budget so as to identify the presence of budget ratcheting. Dynamic Panel Regression Analysis is used to examine the data from forty four government agencies/programs, covering the period from 2010 until 2014. The findings reveal that there is a significant positive association between changes in current budget with prior year overspending by agency/program. However, the relationship between changes in current budget with prior year underspending by agency/program is not significant. The contribution of the research highlights that the presence of budget ratcheting among the federal government agencies/programs of public organisations needs to be indicated to enhance budget administration regarding ratcheting.

2012 ◽  
Vol 19 (3-4) ◽  
pp. 265-297
Author(s):  
Trevor Moodley ◽  
Roelf B. I. Beukes ◽  
Karel G. F. Esterhuyse

Abstract Using Scheffé tests, this study investigated any statistically meaningful association between coping and spiritual well-being in a group of South African adolescents from schools in Cape Town. The ACOPE instrument was used to measure coping in 12 coping strategies. Spiritual well-being was measured by the SWBQ instrument, which gives a global score and a score for each spiritual well-being domain. The results indicated a significant positive association, suggesting an important link between seeking spiritual support and transcendental spiritual well-being. In addition, a significantly positive association with medium effect, suggesting moderate practical importance, was found for developing social support and communal spiritual well-being.


GeroPsych ◽  
2019 ◽  
Vol 32 (3) ◽  
pp. 125-134
Author(s):  
Mechthild Niemann-Mirmehdi ◽  
Andreas Häusler ◽  
Paul Gellert ◽  
Johanna Nordheim

Abstract. To date, few studies have focused on perceived overprotection from the perspective of people with dementia (PwD). In the present examination, the association of perceived overprotection in PwD is examined as an autonomy-restricting factor and thus negative for their mental well-being. Cross-sectional data from the prospective DYADEM study of 82 patient/partner dyads (mean age = 74.26) were used to investigate the association between overprotection, perceived stress, depression, and quality of life (QoL). The analyses show that an overprotective contact style with PwD has a significant positive association with stress and depression, and has a negative association with QoL. The results emphasize the importance of avoiding an overprotective care style and supporting patient autonomy.


2021 ◽  
Vol 13 (5) ◽  
pp. 2570
Author(s):  
Makiko Takao ◽  
Nobutaka Ishiyama

This study aimed to elucidate how career adaptability (CA) affects subjective well-being by focusing on the psychological adjustment of middle-aged and older workers. Two web-based surveys were conducted at 1-year and 3-month intervals with 3540 workers aged 40 to 64 years, including those eligible for both position-retirement and reemployment. Factor analysis of CA in the first wave extracted two factors “control and confidence” and “concern and curiosity”. Multiple regression analysis, adjusted for important covariates, was conducted with the overall CA and the two factors of CA as the independent variables, and scores of the Satisfaction with Life Scale (SWLS) as the dependent variable. For satisfaction with life, only concern and curiosity had a significant positive association, while control and confidence had no significant association. Analysis by employment stage indicated that only concern and curiosity had a significant positive association with satisfaction with life, while control and confidence had no significant association with any employment stage. The results suggest that the effect of CA on satisfaction with life remains the same, even among those who are position-retired or reemployed at the end of their vocational lives, which is a transition period in their lives.


2021 ◽  
pp. 135910452110058
Author(s):  
Sayyeda Taskeen Zahra ◽  
Sadia Saleem ◽  
Halima Khurshid

This research aims to determine the mediating role of social deficits in self-criticism and aggression using a sample of 695 adolescents (girls = 49%, boys = 51%), aged 12 to 19 years ( M = 14.97, SD = 1.30) from an urbanized city of Pakistan. Interpersonal Difficulties Scale, Self-Criticism Scale, and Aggressive Behavior Scale were used in the present study. Results indicated a significant positive association of social deficits with self-criticism and aggression ( p < .001). Furthermore, findings also suggested a significant positive association between self-criticism and aggression. Mediation analysis revealed that self-criticism partially mediated the relationship between social deficits and aggression. Findings are discussed in terms of the expression and manifestation of self-criticism, social deficits, and aggression in adolescents in collectivistic cultures.


Healthcare ◽  
2021 ◽  
Vol 9 (7) ◽  
pp. 787
Author(s):  
Daniela Almeida ◽  
Diogo Monteiro ◽  
Filipe Rodrigues

The purpose of this study was to analyze the mediating role of life satisfaction in the relationship between fourteen coping strategies and depressive symptoms in the Portuguese population. To undertake this work, 313 Portuguese adults aged 18 to 70 years (M = 30.73; SD = 10.79) were invited to participate in this study. Their participation was completely voluntary, and participants granted and signed informed consent previously to the filling of the validated Portuguese questionnaires. These questionnaires measured depressive symptoms, coping, and life satisfaction. The results revealed that life satisfaction displayed a mediating role in the relationship between adaptive coping mechanisms, specifically between active coping, planning, reinterpretation, and acceptance and depressive symptoms, showing a negative and significant indirect effect. Maladaptive coping mechanisms of self-blame, denial, self-distraction, disengagement, and substance use had a significant positive association with depressive symptoms, considering the mediating role of satisfaction with life. Current investigation provides initial evidence of how each coping mechanism is associated with satisfaction with life and depressive symptoms. This study clearly demonstrates that not all coping strategies are capable of influencing well-being indicators and that health professionals should focus on endorsing those that are significantly associated with lowering depressive symptoms and increasing overall satisfaction with life.


Author(s):  
Nur Erma Mohamed Jamel ◽  
Nadiah Abd Hamid ◽  
Sarini Azizan ◽  
Roshayani Arshad ◽  
Rani Diana Othman ◽  
...  

Since the 70s, the focus of the Malaysian government on sustainable development is to improve the economic well-being of its society. In September 2015, Malaysia reaffirmed this commitment with the other United Nations countries by implementing the 2030 Agenda for 17 Sustainable Development Goals (SDGs), focusing on the bottom 40% of households (B40). Unfortunately, the implementation of Goods and Services Tax (GST) on 1st April 2015, followed by Sales and Services Tax (SST) 2.0 on 1st September 2018 impacted all income groups especially B40. The public especially B40 claimed that indirect tax is regressive and burdensome (MIER, 2018). Hence, the present study aims to identify the existence of SST 2.0's tax burden assessing through the relationship between elements of guiding principles of good tax policy. Keywords: Sales and Service Tax, enforcement, regressive, tax burden, fairness.


2021 ◽  
pp. 026540752110472
Author(s):  
Ronald F Chau ◽  
Widyasita N Sawyer ◽  
Jeff Greenberg ◽  
Matthias R Mehl ◽  
David A Sbarra

Self-compassion is a positive psychological construct associated with heightened well-being, but the construct is largely measured via self-report. In a study of divorcing adults ( N = 120), we sought to replicate and extend prior research on the association between self-rated and observed self-compassion, the linguistic cues associated with self-rated and observed self-compassion, and the predictive utility of observed self-compassion. Untrained observers rated participants’ stream-of-consciousness recordings about their marriage and separation experience. We found adequate consensus among raters of observed self-compassion and a significant, positive association between self-rated and observed self-compassion. Greater self- and observer-rated self-compassion were associated with less distress at baseline; however, only observed self-compassion was associated with less distress at the final study assessment. Discussion centers on the cues observers use to perceive self-compassion in others and the extent to which behavioral manifestations of affect may shape such ratings.


2021 ◽  
Author(s):  
Pooja Sahni ◽  
Jyoti Kumar

History is replete with examples where humans have sought refuge in nature for psychological restoration. In this cross-sectional study we explore the relationship of nature experience and mindfulness. Nature experience is assessed through “nature in the neighbourhood”, “frequency of visit” to nature-rich spaces, as well as one's inherent connection with nature described as “nature relatedness”. The study sample consisted of 334 Indian adults. The findings from this study show that frequency of visit to nature-rich spaces has a significant positive association with mindfulness. The hierarchical regression analysis suggests an interaction effect of “nature relatedness” in the association of the presence of nature rich spaces in the neighbourhood, frequency of visit as well as mindfulness. Interestingly, when childhood experiences were explored they had a significant association with “nature relatedness” and mindfulness. The evidence from this research suggests that nature experience may find its application as one of the mindfulness techniques prescribed for self-management of mental health problems.


2018 ◽  
Vol 39 (8) ◽  
pp. 1024-1036 ◽  
Author(s):  
Jana Matošková ◽  
Lucie Macurová ◽  
Lucie Tomancová

Purpose The purpose of this paper is to examine whether and to what extent knowledge-oriented leadership (KOL) is associated with knowledge sharing (KS) in an organization as well as the dimensions of this leadership style. Design/methodology/approach Opinion-based questionnaires were applied in the study. A principal axis factor analysis was conducted to find the main factors in KOL (n=236). The relationship between KS and KOL was tested with Pearson’s correlation coefficient method. Findings The findings support the importance of high-quality leader–member exchange for KS because KOL had a strong significant positive association with the extent of KS in the organization (n=96, r=0.521). The principal axis factor suggested three factors, all of which were moderately significantly related to KS: the perceived support from the superior, enough time for KS and information flow from the superior. Research limitations/implications The research design in this study was cross-sectional. Thus, the interpretations of the cause–effect relationship among the variables could not be determined. Furthermore, the findings should be confirmed using a larger sample. Practical implications The study indicates that if innovativeness and the use of human capital are important for an organization’s competitive ability, it is vital to train managers to be able to apply KOL. Originality/value Few studies have addressed the relationship between leadership and KS. Hence, this study contributes to a better understanding of the relation between KS and KOL style. Additionally, KOL is probably a multidimensional construct, but little empirical work has been done to explore it.


Author(s):  
Gary E. Schwartz

Substantial research documents a positive association between religious practice and improved health and well-being. Research on the relationship between spirituality and health is less developed but also positive. Generally speaking, Western science and medicine explain these positive associations via psychological and social mechanisms rather than spiritual (or “metaphysical”) ones. However, contemporary theory and research in consciousness science, including research on near-death experiences and life after death, are pointing to a profound paradigm change in science, shifting from conventional materialist models of nature and the cosmos to postmaterialist models. This chapter introduces the reader to the emerging postmaterialist paradigm in science and considers some of its important implications for understanding and applying spirituality in integrative preventive medicine.


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