scholarly journals A KNOCK AROUND THE ECONOMIC IMPACT OF COVID-19 WITH REFERENCE TO THE QUANTUM OF GOODS AND SERVICES TAX COLLECTION IN INDIA

2021 ◽  
pp. 121-126
Author(s):  
Dr. Baneswar Kapasi ◽  
Dr. Mahesh Kumar Kurmi
Keyword(s):  
Statistical Significance ◽  
Secondary Data ◽  
World Health Organisation ◽  
World Health ◽  
Tax Collection ◽  
Indian Economy ◽  
Goods And Services ◽  
Significant Difference ◽  
Before And After ◽  
The Impact

COVID -19 has wedged all the major economies across the globe significantly. The World Health Organisation (WHO) first declared COVID-19 as a world health emergency in January 2020. The virus originated in Wuhan, China, but has been detected in over 200 countries. Amid the Coronavirus Pandemic, several countries worldwide resorted to lockdown to control infection. Due to lockdown, the production and distribution chains have been disrupted across the lands. All the segments of the economy have been impacted in different magnitude, and this has a direct impact on GDP, unemployment ratio, and tax collection. Goods and Services Tax (GST) is a harmonized tax of different indirect taxes in India. The GST collection reflects the volume of economic activities in India. Thus, in this paper, an attempt has been made to assess the impact of Covid-19 on the Indian economy concerning the quantum of Goods and Service collection in Indian during the lockdown period. For this study, secondary data relating to GST collection have been pooled from the official websites of the GST Council of India for the last three years, i.e., 2018 to 2020, and pair t-test have been run for testing statistical significance of the impact of COVID-19 on the quantum of the collection of Goods and Service Tax in India before and after lockdown announcement after adjusting the inflation factor. The results indicate no significant difference in the quantum of Goods and Services Tax Collection in India before and after the lockdown announcement due to the COVID-19 outbreak but a loss of Rs. 1,41,837 crore owing to the low collection of GST from March 2020 to August 2020 gives us a clear message that we should undoubtedly rethink the plans in more structural and more viable ways to reach a position to absorb any kinds of uncertain threats from the external environment. KEYWORDS: Covid-19, GST, Indian Economy, Pandemic, Lockdown

scholarly journals Impact of the Emerging COVID-19 Pandemic on the Consumption of Multivitamins (C, D and Zinc) by the Saudi Arabian Population

2021 ◽  
pp. 11-20
Author(s):  
Duaa Mohamed Bakhshwin ◽  
Abdulaziz Bakhshwin
Keyword(s):  
Vitamin D ◽  
Vitamin C ◽  
World Health ◽  
Saudi Population ◽  
Viral Spread ◽  
Significant Difference ◽  
Before And After ◽  
Zinc Supplements ◽  
Vitamin D Supplements ◽  
The Impact

Background: On March 11, 2020, the World Health Organization (WHO) announced the Coronavirus outbreak officially as a pandemic. This pandemic has led to new measurements to prevent viral spread. The measures included decreasing the person’s mobility outside homes with subsequent changes in the lifestyles, particularly in physical activity and eating habits. It has been noticed that consumption of some vitamins may help in preventing or reducing the symptoms of viral infection. Those vitamins include vitamin C, D and zinc. There is a common observation that the general public believes that the use of vitamins, especially vitamins C, D and zinc, reduces the chance of acquiring COVID-19. Objectives: The aim of this study was to determine the impact of COVID-19 pandemic on taking vitamins supplements by the Saudi general population in order to explore their believes regarding the protective value of these vitamins against COVID-19 infection. Subjects and Methods: This cross-sectional study was conducted using a self-administrated questionnaire that was designed, uploaded to the Google form and distributed online to the general Saudi population through the social media (Whatsapp, Twitter) as well as through email between August and December 2020. Statistical Packaged of Social Sciences program (SPSS) for Windows (version 17.0., Chicago: SPSS Inc) was used to analyze the data. A significant difference was considered when the p value is < 0.05. Student t-test and Chi-square (χ2) test were used to compare the studied variables as appropriate. Results: A total of 1043 participants were included in this study (64.9% females, 35.1% males). The mean age for them was 35.3±14.78 years. Only 9.3% (97 participants) were diagnosed to have COVID-19. About 28% of the participants were in contact with COVID-19 cases. Among participants diagnosed to have COVID-19 infection, (13% versus 29%) were taking vitamin C and (2% versus 15%) were taking zinc supplements daily during the 6 months before and after the pandemic, respectively, while (20% versus 25%) were taking vitamin D supplements weekly during the 6 months before and after the pandemic, respectively. Among participants who were in contact with COVID-19 cases, (8% versus 20%) and (3% versus 11%) were taking vitamin C and zinc supplements daily during the 6 months before and after the pandemic, respectively, while (14% versus 16%) were taking vitamin D supplements weekly during the 6 months before and after the pandemic Conclusion: The interest of taking multivitamin by Saudi population, such as vitamins C and D, zinc increased during and after the pandemic compared to that before it. There is no scientific evidence based on previous studies confirmed the role of dietary supplementation and multivitamins in preventing COVID-19 infection, therefore, effective education on the rationale use of vitamins during COVID-19 pandemic should be emphasized at local and/or national levels.

scholarly journals ANALISIS PERBEDAAN PENDAPATAN ASLI DAERAH (PAD) SEBELUM DAN SESUDAH PENGALIHAN PAJAK BUMI DAN BANGUNAN SEKTOR PERKOTAAN PERDESAAN (PBB-P2)

KINERJA ◽  
2017 ◽  
Vol 18 (1) ◽  
pp. 32
Author(s):  
Sigit Hutomo
Keyword(s):  
Secondary Data ◽  
Primary Data ◽  
Tax Collection ◽  
Local Revenue ◽  
Revenue Sources ◽  
Rural And Urban ◽  
Significant Difference ◽  
Before And After ◽  
The Difference ◽  
Regional Governments

This research is aimed to find empirical evidence on whether there is a significant difference between Regionally-Generated Income (Pendapatan Asli Daerah, or PAD) before and after the shift of the collection of Land and Building Taxes for Rural and Urban Sectors (Pajak Bumi dan Bangunan sektor Pedesaan dan Perkotaan, or PBB-P2) to regional governments. PAD is measured by local revenue sources. Three regencies/municipalities that have experienced the shift during the 2011-2013 period were selected for sampling. Secondary data were obtained from Revenue Realization Reports (Laporan Realisasi PAD) of Yogyakarta for the years 2011-2013, Revenue Realization Reports of Sleman and Bantul for the years 2012-2013, and PBB-P2 and the Sales Value of the Tax Object (Nilai Jual Objek Pajak, or NJOP) data obtained from DPPKAD. Meanwhile, primary data were obtained through interviews conducted with the PBB-P2 tax officers. The findings showed a significant difference of PAD. This, however, was not due to the shift of PBB-P2 tax collection to regional governments. The difference was caused by other revenue sources.Keywords: PBB-P2 tax collection shift, PAD

MERGERS AND ACQUISITIONS IN THE NIGERIAN BANKING INDUSTRY: AN ANALYSIS OF SELECTED PERFORMANCE MEASURES

2020 ◽  
Vol 1 (1) ◽  
pp. 12-22
Keyword(s):  
Mergers And Acquisitions ◽  
Economies Of Scale ◽  
Secondary Data ◽  
Annual Reports ◽  
Significant Difference ◽  
Net Profit ◽  
Before And After ◽  
Business Combination ◽  
The Impact ◽  
Nigerian Banking

Business combination through mergers and acquisitions has become a global phenomenon to achieve economies of scale and higher productivity. This study evaluated the impact of mergers and acquisitions which started in 2005 on the performance of deposit money banks in Nigeria using a sample of ten (10) banks. This research made use of secondary data, obtained from the bank’s annual reports and statements of accounts covering a period of 1999-2018. Using four (4) variables; earning per share (EPS), net profit margin (NPM), assets utilization (AUT), and leverage (LEV), the study evaluated the performance of the banks before and after mergers and acquisitions using pair sample t-test. The results showed that there is significant difference in the performances of Deposit Money Banks in the pre and post-merger periods using the EPS and NPM yardstick but shows no significant impacts in the performances of Deposit Money Bank using AUT and LEV as yardstick. The study hereby recommends that the CBN should set and enforce better corporate governance standards for commercial banks and also enforce risk based supervision in banks.

scholarly journals A Study on Impact of COVID-19 Pandemic on Primary, Secondary and Tertiary Sectors of Indian Economy

2021 ◽  
Vol 12 (3) ◽  
pp. 0-0
Keyword(s):  
Migrant Workers ◽  
Secondary Data ◽  
World Health ◽  
Indian Economy ◽  
The Social ◽  
Political Dimensions ◽  
The Government ◽  
Novel Coronavirus ◽  
Health Organization ◽  
The Impact

COVID-19 emerged in China in December. The World Health Organization declares this virus as Global Disaster in March. The coronavirus has affected the social, economic, political dimensions of the nations globally. In this study, the authors consider the impact of novel coronavirus (COVID-19) on the different activities of primary, secondary, and tertiary sectors of the Indian Economy and various policies and reforms have been taken by the government. The secondary data is collected to put down this literature. Each sector of the economy faces chaos due to coronavirus. Migrant workers or laborers go to their state in the lockdown, a ban on materials, electronics imported from china, supply chain disruption, disturbance in the cash flow are some of the majors' reasons that lead to the uncertainty in different sectors. A fund issued by the Government can be utilized effectively to give benefits to employees, workers, farmers, organizations, and industries.

scholarly journals Impact of the COVID-19 pandemic and New Normal implementation on credit risk and profitability of Indonesian banking institutions

2021 ◽  
Vol 16 (3) ◽  
pp. 104-112
Author(s):  
Sri Wahyuni ◽  
Pujiharto ◽  
Siti Nur Azizah ◽  
Zulfikar Zulfikar
Keyword(s):  
Credit Risk ◽  
Financial Services ◽  
Stock Exchange ◽  
Banking System ◽  
Secondary Data ◽  
Sample Collection ◽  
New Normal ◽  
Significant Difference ◽  
Before And After ◽  
The Impact

This study aims to compare the credit risk and profitability of banks in Indonesia. For this, the descriptive-quantitative method is used. The sample collection is based on the purposive sampling method. The study involved 71 Indonesian banks listed on the Indonesian Stock Exchange and Financial Services Authority, both conventional and Sharia. The research data are secondary data that include published results of quarterly financial reports of both conventional and sharia banks obtained from the website of the Financial Services Authority or the official websites of banks. The profitability of banks in making profit is measured by the Return on Assets ratio. The method of analysis used is the paired sample t-test. The results show significant differences in nonperforming loans (NPL) before and after the COVID-19 pandemic in conventional banking. However, there is no significant difference in Sharia banking. Moreover, there is no significant difference in profitability before and after the new normal implementation. This study provides empirical evidence that Indonesia’s banking restructuring policies to anticipate the impact of COVID-19 did not work optimally. The study is expected to help bank managers and the Financial Services Authority as a basis for evaluating the implementation of government policies to restructure the banking system.

scholarly journals Impact of Merger on HDFC Bank Financial Performance: A CAMEL Analysis Approach

2021 ◽  
Vol 13 (8) ◽  
pp. 31
Author(s):  
Shweta Yadav ◽  
Jonghag Jang
Keyword(s):  
Financial Performance ◽  
Statistical Significance ◽  
Secondary Data ◽  
T Test ◽  
Analysis Approach ◽  
Paired Sample ◽  
Research Technique ◽  
Time Period ◽  
Before And After ◽  
The Impact

The main purpose of this study is to examine the impact on financial performance of HDFC Bank before and after the merger and to compare the pre and post-merger effect caused on its financial performance by CAMEL Analysis. The data used in the study is secondary data covering total time period of ten years which include five year prior merger (2003-2008) and five year of post-merger period (2009-2014). The research technique used in this study is CAMEL Analysis. Paired sample T-test has been also conducted to check the statistical significance difference between before and after merger CAMEL ratios and to measure the effect of merger on financial performance. The result showed that the financial performance of HDFC increased after the merger and positively impacted by the act of merger.

scholarly journals Prevalence of HCV in prisons in Wales, UK and the impact of moving to opt-out HCV testing

2020 ◽  
Vol 42 (2) ◽  
pp. 423-428
Author(s):  
Stephanie E Perrett ◽  
Amy Plimmer ◽  
Ananda Giri Shankar ◽  
Noel Craine
Keyword(s):  
Laboratory Data ◽  
World Health Organisation ◽  
World Health ◽  
Short Stay ◽  
Risk Of Infection ◽  
Opt Out ◽  
Before And After ◽  
Testing Site ◽  
The Impact ◽  
Hcv Testing

Abstract Background Viral hepatitis is a leading cause of death worldwide. The World Health Organisation introduced a target to reduce hepatitis C virus (HCV) as a public health threat by 2030. Testing and treatment of those at elevated risk of infection in prison is key to achieving disease elimination. An opt-out testing policy for those in prison was introduced in Wales, UK, in 2016. Methods We analysed all Wales laboratory data where the testing site was a prison. We analysed numbers tested and positivity for a 14-month period before and after the introduction of opt-out testing policy. Results Between September 2015 and December 2017, 6949 HCV tests were from prison settings in Wales, equating to 29% of admissions to prison (P &lt; 0.001). All but one prison increased testing following the introduction of opt-out policy. Percentage positivity for HCV remained at 11% before and after opt-out policy (P = 0.572). Short-stay prisons saw higher rates of HCV positivity than long stay. Conclusion Data suggest implementation of opt-out policy improved uptake and diagnosis of HCV amongst those in prison; however, further effort is required to fully embed screening for all. Positivity remains high amongst those in prison, particularly in short-stay prisons. Laboratory data can support audit of opt-out policy.

scholarly journals REAKSI PASAR MODAL DARI DAMPAK PERISTIWA HARI BESAR AGAMA ISLAM TERHADAP ABNORMAL RETURN DAN TRADING VOLUME ACTIVITY SAHAM PERUSAHAAN INDEKS JII YANG TERDAFTAR DI BURSA EFEK INDONESIA

2020 ◽  
Vol 15 (1) ◽  
pp. 59-69
Author(s):  
Septiana Endang Subekti ◽  
Ika Yustina Rahmawati
Keyword(s):  
Stock Returns ◽  
Abnormal Return ◽  
Trading Volume ◽  
Secondary Data ◽  
Volume Activity ◽  
Significant Difference ◽  
Before And After ◽  
Abnormal Stock Returns ◽  
The Impact ◽  
Observation Period

   The purpose of this study is to analyze the capital market reaction from the impact of religious holidays which will be indicated by the presence or absence of abnormal return and trading volume activity. The sample used is the Jakarta Islamic Index (JII). This type of research is event study so that the observation period is used to see reactions before and after the event occurs. The events used in this study were the Birthday of the Prophet Muhammad, Isra Mi'raj, Eid al-Fitr, Eid al-Adha and Islamic New Year. The observation period used is from 2014 to 2017. The research period used was 7 days before the event and 7 days after the event. Data sources are obtained from Yahoo Finance, Sahamok.com and IDX. The data used in this study are secondary data, such as stock closing prices, IHSG closing prices and stock trading volume. The analytical tool used to test the hypothesis in this study is a paired t-test. The results showed that Eid al-Adha holidays had a significant difference to the abnormal return and trading volume activity before and after holidays. There were no significant differences in the abnormal return and trading volume activity before and after the Miraj Isra holiday. While the birthday of the Prophet Muhammad SAW, Eid holidays and Islamic New Year holidays there is no significant difference between abnormal stock returns and there are differences in trading volume activity before and after holidays.

scholarly journals One Nation, One Tax: How the Goods and Services Tax (GST) have Impacted the Indian Economy

2020 ◽  
Vol 3 (11) ◽  
pp. 141-144
Author(s):  
Ishant Chawla
Keyword(s):  
Value Added ◽  
Secondary Data ◽  
Indian Economy ◽  
Excise Duty ◽  
Goods And Services ◽  
Significant Step ◽  
The Business Cycle ◽  
The Government ◽  
Taxation System ◽  
The Impact

GST is a single national uniform tax levied across India on all goods and services. In GST, all Indirect taxes such as excise duty, value-added tax (VAT), etc. will be subsumed under a single regime. Introduction of the Goods and Services Tax (GST) expected as a significant step towards a comprehensive indirect tax reform in the country, which would lead India for its economic growth. The implementation of GST will lead to the reduction in the product prices throughout the business cycle. The country’s taxation system has improved with the help of GST and the government should take more efforts to training and educating public. Necessary modules should be integrated in the education sector related to GST. The Proposed study is designed to know the impact on GST on Indian Economy with the Help of Its individual effect on different sectors. The Study is Exploratory in nature and Secondary Data has been used for the study. The data is collected from different Journals, Periodicals, Newspapers and Internet.

STUDY CLINICAL FEATURE AND RESULT OF TREATMENT PHACOMORPHIC GLAUCOMA

2015 ◽  
pp. 71-75
Author(s):  
Van Nam Phan ◽  
Ba Ken Tran
Keyword(s):  
Visual Acuity ◽  
Intraocular Pressure ◽  
Statistical Significance ◽  
Corneal Edema ◽  
Clinical Feature ◽  
Anterior Chamber Angle ◽  
Male Population ◽  
Significant Difference ◽  
Operative Complications ◽  
Before And After

Purpose: Study clinical feature of phacomorphic glaucoma. To evaluate the result of treatment phacomorphic glaucoma. Method: The retrospective, interventional study on 36 cases with phacomorphic glaucoma who underwent treated at Hue Central Hospital from 6/2010 to 6/2011. Standard of research: visual, IOP, before and after surgery, accompanying lesions and post-operative complications. The surgery is considered successful when postoperative IOP less than 21 mmHg. Results: Age 50-59 presented 30.5 percent, ≥ 60 presented 91.7 percent. There was a slight female preponderance (66.7%) compared to the male population (33.3%) which implies a statistically marginally significant difference. However there was no statistical significance difference when compared by the two subgroups. Patient in country presented 61,1% and city presented 38,9%. The duration between the onset of pain and surgery from 0 to < 5 days (77.8%), from 6 to 10 (16.7%) and >10 days presented 5.5%. The preoperative intraocular pressure 35 to 45mmHg (47.2%), 46-55 (30.6%), 56-65 (13.9%) and more than 65 presented 8.3%. The visual acuity preoperation less than 1metre count finger (94.5%), less than 3 metre count finger presented 5.5%. Close anterior chamber angle presented 80.6% and shallow was presented 19.4%. Corneal edema presented 100%, iritis presented 94.4%, dilated pupil larger 5mm presented 83.3%, Synchynea iris and cataract presented 72.2%. ECCE, implantation IOL combined trabeculectomy presented 11.1%, Phaco, implantation IOL combined trabeculectomy presented 69,5%, ECCE implantation IOL presented 5.6%, Phaco, implantation IOL presented 13.8%. Postoperative visual acuity from 1/10 to 5/10 presented 72.2%, no case have VA larger than 5/10. Postoperative 3 months VA 1/10 to 5/10 presented 72.2%, larger VA 5/10 presented 8.3%. Postoperative 3 months intraocular pressure ≤ 21mmHg presented 91.7%, 22 to 24mmHg presented 8.3%, no case have IOP ≥25mmHg. Postoperative edema presented 58.3%, iritis presented 58.3%. Key words: phacomorphic Glaucoma

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