scholarly journals Influence of university education on the formation of the tax culture of the public accountant

2021 ◽  
pp. 22-37
Author(s):  
William Alberto Pirela Espina
Keyword(s):  
Tax Evasion ◽  
University Education ◽  
Tax Administration ◽  
Private Companies ◽  
The Public ◽  
Curricular Structure ◽  
Teaching Programs ◽  
The University ◽  
University Training ◽  
Public Accountant

The objective of this work was to analyze the influence of university education in the formation of the tax culture of the public accountant; where the bibliographic review was directed to prominent authors in the area such as: Matteucci (1995), Vizcaíno (2001), Robles (2002), Guaiquirima (2004), Brasvlasky (2005), Gómez (2008) and Coetzee and Oberholzer (2009), among others. Being an investigation under a documentary methodology, a pure bibliographic design, in which the collection of information was carried out through the documentary observation technique. It was concluded that the curricular structure in the university training of the public accountant should include teaching programs oriented to strengthen citizenship values; being important a combined relationship between the bodies of the Tax Administration, private companies and university institutions so that together they contribute to the generation of tax culture in citizens. The future professional has the opportunity to consolidate their commitment to the development of the country, correcting deep-rooted behaviors of tax evasion that have been present to escape from duties to the State; being the public accountant multiplying agent for the strengthening of the tax culture within the organizations and the community.

scholarly journals Hagnýting menntunar meðal háskólamenntaðs starfsfólks einkarekinna fyrirtækja og opinberra stofnana

2017 ◽  
Vol 13 (1) ◽  
pp. 151
Author(s):  
Ingi Rúnar Eðvarðsson ◽  
Guðmundur Kristján Óskarsson ◽  
Jason Már Bergsteinsson
Keyword(s):  
Social Science Research ◽  
Science Research ◽  
Target Population ◽  
University Education ◽  
Private Companies ◽  
Public Companies ◽  
National Population Register ◽  
The Difference ◽  
The One ◽  
The University

The aim of the article is to examine whether there is a difference in the utilization of education among university educated employees in private companies on the one hand and public institutions on the other. The target population of the research was based on a random sample drawn from the National Population Register by the National Survey of the Social Science Research Institute of the University of Iceland from 9 March to 9 April 2016. The survey included 2,001 individuals, aged 18 or above, from all over the country. A total of 1,210 persons responded to the survey. This research only involved those participants in the sample who had completed a university education and were salaried employees in Iceland. After data cleansing, 374 participants remained, 178 males and 196 females. The initial results of the research indicated that 20.3% of participants were over-educated for their jobs. The majority of females work in public companies, while the majority of males work in private companies. Individuals with under-education are most likely to be found within public companies, at the same time as over-educated individuals are most likely to be found in private companies (the difference lies in the under- and over-education of females). Those working in public companies come primarily from educational and health sicences, while engineers and natural sicentists work primarily at private companies. Incomes are higher in private companies.

scholarly journals SUSTENTACIÓN DE UN OBSERVATORIO ARQUITECTÓNICO EN LA UNIVERSIDAD ANTONIO NARIÑO, SEDE VILLAVICENCIO (META)

2018 ◽  
Vol 9 ◽  
pp. 137-156
Author(s):  
SANDRA NARANJO ◽  
◽  
JUAN GONZALEZ
Keyword(s):  
Interdisciplinary Collaboration ◽  
University Education ◽  
Social Projection ◽  
The Social ◽  
Training Research ◽  
The University ◽  
University Training

This article presents the results of the interdisciplinary collaboration of the authors, from their fields of research, to reflect on the guidelines of the three substantive functions of the university: training, research and extension, linked these last two with the social projection, to support the design of an architectural observatory at the Antonio Nari- ño University, Villavicencio headquarters, under the premise that a research scenario of this type, in addition to linking these functions offers a series of conditions and benefits in terms of the demands of university education and the role of the university in society.

scholarly journals The Nurse in the University: A History of University Education for South African Nurses: A Case Study of the University of the Witwatersrand

2011 ◽  
Vol 2011 ◽  
pp. 1-9
Author(s):  
Simonne Horwitz
Keyword(s):  
Nursing Education ◽  
South African ◽  
Nursing Program ◽  
University Education ◽  
Medical Community ◽  
History Of ◽  
The University ◽  
University Training ◽  
First Time

This paper charts the history and debates surrounding the introduction of academic, university-based training of nurses in South Africa. This was a process that was drawn out over five decades, beginning in the late 1930s. For nurses, university training was an important part of a process of professionalization; however, for other members of the medical community, nursing was seen as being linked to women's service work. Using the case-study of the University of the Witwatersrand, one of South Africa's premier universities and the place in the country to offer a university-based nursing program, we argue that an historical understanding of the ways in which nursing education was integrated into the university system tells us a great deal about the professionalization of nursing. This paper also recognises, for the first time, the pioneers of this important process.

Boom of road races in the Czech Republic – sport for all or luxury amusement?

2020 ◽  
Author(s):  
Irena Slepičková ◽  
Pavel Slepička
Keyword(s):  
Czech Republic ◽  
Sport Participation ◽  
Economic Status ◽  
University Education ◽  
Private Companies ◽  
The Czech Republic ◽  
The Public ◽  
Participation Costs ◽  
The Masses ◽  
Road Races

Nowadays, similar to worldwide trends, running has become very popular in the Czech Republic. Since the mid of 1990s, the business sector has become very active in this area. Private companies organise many road races for the public, including participation of top level runners (i.e. Prague International Marathon). In 2016, within the framework of the international project IRNIST, we realised an empirical descriptive study of the Mattoni ½ Marathon in Ústí nad Labem, a middle size town. The IRNIST questionnaire was used. Analysing data on 491 runners (of 2,238 runners finished the race) we found that concern-ing socio-economic status of respondents, 56.9% of runners have a university education, one third advanced secondary education; and 63% earn more than the average wage. Participant were able to spend quite a lot of money for participation costs. These results raise the issue if the privatization and commercialization of running for the masses does not cause limit for sport participation for all.

Composition, 1900-2000

PMLA ◽  
2000 ◽  
Vol 115 (7) ◽  
pp. 1950-1954
Author(s):  
David Bartholomae
Keyword(s):  
Literary Criticism ◽  
The United States ◽  
University Education ◽  
Composition Courses ◽  
English Composition ◽  
American University ◽  
The Public ◽  
English Departments ◽  
The North ◽  
The University

By 1900, composition as a university subject was already a century old. Writing instruction and the writing of regular “themes” were part of the university curriculum in the United States throughout the nineteenth century, with goals and methods perhaps best represented in Blair's Lectures on Rhetoric and Belles Lettres (1783), Newman's A Practical System of Rhetoric (1827), Parker's Aids to English Composition (1844), Boyd's Elements of Rhetoric and Literary Criticism (1844), and Quackenbos's Advanced Course of Rhetoric and English Composition (1855). Composition courses, usually required, are among the most distinguishing features of the North American version of university education. They represent a distinctively democratic ideal, that writing belongs to everyone, and a contract between the institution and the public—a bargain that, over time, made English departments large and central to the American university and to the American idea of an undergraduate education.

scholarly journals Persepsi Mahasiswa Akuntansi Terhadap Profesi Akuntan Publik

2018 ◽  
Vol 2 (2) ◽  
pp. 366
Author(s):  
Herlin Herlin ◽  
Marlinda Sari
Keyword(s):  
Work Environment ◽  
Sampling Method ◽  
Accounting Students ◽  
Dominant Factor ◽  
Public Accounting ◽  
The Public ◽  
Professional Recognition ◽  
The University ◽  
Accounting Student ◽  
Public Accountant

This research aims to gain the perception or attitude of the students towards the profession of public accounting accounting. This research was done at the University of Bengkulu Dehasen addressed to the accounting student with the number of respondents as many as 55 people. To get the perception of this study uses census with sampling method research tool questionnaire presented to students by way of accounting to meet directly and ask for the willingness of the time to fill out the questionnaire provided. The results of this study proves that the most dominant factor affect the perception of accounting students of Dehasen Bengkulu University to the profession of public accountant is the personality and professional recognition. While the factor of financial reward and work environment Does not affect the perception of accounting students of Dehasen University of Bengkulu to the public accountant profession

scholarly journals UNIVERSITY, EDUCATION AND RESEARCH

2021 ◽  
Vol 11 (2) ◽  
pp. 7-12
Author(s):  
Osmar Hélio Alves Araújo ◽  
Ivan Fortunato ◽  
Agustín de la Herrán Gascón
Keyword(s):  
Professional Practice ◽  
Thematic Issue ◽  
University Education ◽  
Political Situation ◽  
Training And Research ◽  
The University ◽  
University Training

We present the thematic issue that gathers 10 articles around the necessary struggle for the defense of the University, Training and Research as a critical-political-social set of freedom; professional practice; of collaboration, questioning and transformation of the current political situation.

scholarly journals The Role of Public Accountants in Fraud Prevention and Detection in the Taxation Sector during Covid-19

2021 ◽  
Vol 1 (2) ◽  
pp. 70-82
Author(s):  
Dian Widiyati ◽  
Riyan Harbi Valdiansyah ◽  
M Meidijati ◽  
H Hendra
Keyword(s):  
Tax Evasion ◽  
Tax Incentives ◽  
Health Impacts ◽  
Economic Pressure ◽  
Certified Public Accountants ◽  
The Public ◽  
Financial Benefits ◽  
Public Accountants ◽  
Public Accountant

Until now, there have been many cases of tax evasion that have occurred in Indonesia. Fraud is an act of deviation or omission that is intentionally carried out to deceive, or other parties suffering losses or fraud perpetrators obtaining financial benefits, either directly or indirectly. The design of this research based on literature review. Tax policy in the majority of countries was oriented towards mitigating health impacts and preventing economic pressure. Recently we have also seen other motives that various countries in the world want to achieve as Secretary-General Tax Report to G-20 Finance Ministers and Central Bank Governors. Quick responses through various tax relaxations came through twenty-two legal products. One of the things that is being studied is changes to VAT policy scheme. Currently, the Indonesian Institute of Certified Public Accountants is submitting an exposure draft related to the SJI. Tax incentives provided during the COVID-19 pandemic has the potential to be misused. The role of Public Accountants in preventing and detecting fraud in the taxation sector can be maximized if the public accountant carries out adequate procedures in accordance with applicable auditing standards. Public accountants need to increase the independence of each individual e.g., Continuing Education Program (PPL).

1. “Bringing to Presence That Which Is Other”: Religious Discourses, Public Pedagogy, and the University Classroom

2020 ◽  
Vol 2 (3) ◽  
pp. 11-30
Author(s):  
Seán Henry
Keyword(s):  
Religious Identity ◽  
Public University ◽  
Religious Discourse ◽  
Religious Language ◽  
University Education ◽  
Public Pedagogy ◽  
The Public ◽  
University Life ◽  
The University ◽  
The Relationship

<?page nr="11"?>Abstract The relationship between religion and higher education is often characterized by anxieties around religion in the university classroom. These concerns frequently leverage around the assumption that religion is necessarily contentious for the public university, either because of the need to resist the exclusionary privileging of religions in public spaces, or because of sensitivities around the preservation of traditional religious orthodoxies in increasingly pluralist times. Interestingly, both approaches to the relationship between religion and university education rest on the assumption that religion is fundamentally immutable, incapable of contestation, re-interpretation, or change. With the view to moving past the limits of such perspectives, I suggest that religious language and symbol (as two features of religious discourse) are far more poetic, fluid, and open-ended than is often assumed, and that it is precisely this open-endedness that underscores the possibility of engaging pedagogically with religion in the context of the university classroom. In this regard, I trace the affinities between the open-endedness of religious discourses and the “publicness” of pedagogy, suggesting that both registers open up possibilities for new ways of existing and relating in the world that are at once activist, experimental, and demonstrative. I conclude by reflecting on how these affinities offer resources for recalibrating what we mean by student “becoming” at the interface between religion and the university <?page nr="12"?>classroom. I forward the view that the poetry of religious discourses offers students the chance to “become” in ways that unpredictably expand and disrupt the limits of religious identity and tradition, and in this way undermine the inevitable alignment of religion with either exclusion or preservation in the context of university life. Student becoming, understood in these terms, becomes less a matter of forming students into a streamlined understanding of religious identity in the context of the university, and more a matter of providing spaces for students to relate to such identities in potentially interruptive and public-facing ways.

scholarly journals THESAURUS CONSTRUCTIONS OF STUDENTS' SELF-FULFILLMENT AND PSYCHOLOGICAL WELL-BEING IN UNIVERSITY EDUCATION

2021 ◽  
Vol 17 (44) ◽  
pp. 1-18
Author(s):  
Timofey Sergeyevich Kupavtsev ◽  
Elena Nikolaevna Shutenko ◽  
Tatiana Victorovna Kuzmicheva ◽  
Tatiana Alexandrovna Rychkova ◽  
Galina Alexandrovna Romanova ◽  
...  
Keyword(s):  
Necessary Conditions ◽  
Well Being ◽  
Educational Process ◽  
The Self ◽  
University Education ◽  
Special Study ◽  
Psychological Well Being ◽  
The University ◽  
University Training ◽  
University Community

The purpose of this article is to reveal personal manifestations and confirmations of students' self-fulfillment in order to identify their psychological well-being in the process of learning in the Russian higher school. The study applied the method of thesaurus analysis by which the authors processed students' responses during a special survey. This method made it possible to highlight the semantic markers of students' self-fulfillment with their subsequent clustering into three sense thesauri: the thesaurus of self-fulfillment readiness; thesaurus of the self-fulfillment actions; thesaurus of self- fulfillment activators. In accordance with the data of the survey, the study identified three leading narrative dominants of students' psychological well-being in learning: ego-inclusion in the educational process, comprehensive disclosure of personal abilities and acceptance in the university community. These dominants formed the basis for a special study to determine the level of students' self-fulfillment and their psychological well-being in university training. The summarized results showed that the process of university education provides the necessary conditions and opportunities for self-fulfillment of most of the students surveyed in the study.

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