scholarly journals The contribution of tax expenditure in fiscal consolidation in post-crisis economies: a case study of the context in Portugal

2021 ◽  
Vol 42 (88) ◽  
pp. 1-36
Author(s):  
João Ricardo Catarino ◽  
Rui Miguel Alcario Salvador ◽  
Ricardo de Moraes e Soares
Keyword(s):  
Tax Revenue ◽  
P Value ◽  
Sources Of Information ◽  
Fiscal Consolidation ◽  
Social Expenditure ◽  
Anova Test ◽  
Secondary Sources ◽  
Tax Expenditure ◽  
Budget Consolidation ◽  
Fiscal Expenditure

In this research, we analyse the use of fiscal expenditure as an instrument of fiscal consolidation policy. Portugal was subject to the financial assistance programme (PAEF) articulated with the IMF, the European Commission and the European Central Bank between 2010 and 2014. The objective is to analyse the evolution of fiscal expenditure in the following four years, after the end of that term programme, that is, between 2015-2018. The outcome is to know if the policy of reducing fiscal expenditure implemented in the years in which the programme was in force (2010-2014), continued into the following four years. We compared this evolution with the evolution of direct expenditure, based on two main axes: economic expenditure and social expenditure. The data collection technique is used through document research, and the data obtained was from information provided by national, European statistical authorities and secondary sources of information. It is concluded that, in the 2014-2018 period, the increase in public revenue, due to the decrease in tax expenditure, did not evolve consistently. In 2014-2018, direct public expenditure did not follow the same pattern as in the previous years of 2011-2014, given the functional equivalence of the two types of expenditure. Finally, to observe the relationship between the level of fiscal consolidation, carried out between the years 2010 and 2018, and the behaviour of tax revenue and expenditure, the Scheffé test was performed on the averages of the variables Total Revenue and Expenditure, and Tax Revenue and Expenditure. This was applied in order to observe if the averages of the variables are significantly relevant for the level of fiscal consolidation or if there are other variables, equally important, that were not taken into account in the study, but that had a preponderant role (such as the economic context). We have to statistically conclude that both the revenue and expenditure averages and the percentage averages are not all equal, as they are, in fact, all different between the groups analysed. In order to clarify if the differences in revenue and expenditure and in the respective percentages are statistically significant or if, on the contrary, they are merely eventual, we previously verified their applicability through the assumptions of normality and homoscedasticity of each of the data sets, using the ANOVA test (Fisher, 1918). We observed that for both the amounts of revenue and expenditure, as well as the percentages, the p-value observed in the ANOVA test was equal to 0.000 (i.e. less than 0.050), implying the rejection of the null hypotheses and the acceptance of the alternative hypotheses, according to which the average values of the amounts of revenue and expenditure, and the average values of the percentages are not all equal. The general conclusion is that there was budget consolidation, but this must have been due to other factors, such as the economic environment, since there is no direct relationship between revenue, fiscal expenditure and budget consolidation in any of the periods studied.  

Foreign Labour Migration, Economic Growth and Remittances in Nepal

Patan Pragya ◽  
2019 ◽  
Vol 5 (1) ◽  
pp. 122-132
Author(s):  
Laxman Singh Kunwer
Keyword(s):  
Working Environment ◽  
Labour Migration ◽  
Sources Of Information ◽  
Pull Factors ◽  
Push And Pull Factors ◽  
Secondary Sources ◽  
Foreign Labour ◽  
Increasing Trend ◽  
Push And Pull

This paper examines the history and current situation of foreign labour migration in Nepal, which is in increasing trend. This paper highlights on some major push and pull factors, impacts of labour migration and remittances. The role and impacts of remittances in Nepal are also another key issue of this paper. The objective of paper is to discuss historical aspects and highlights the role of remittances in Nepal. The paper is developed with the help of secondary sources of information and discussed only on Nepalese foreign labours. The existing exploitative working environment in destinations of Nepalese migrations labpurs, lack of skills and trainings among labour migrants including government to government agreement between labour sending (Nepal) and labour receiving countries to protect rights of labour migrants also has been discussed. This paper also highlights the need of effective foreign labour policies based on scientific research. There is need of reliable and proper environment of investment of remittances in productive sectors as well as use of migrant's skills and knowledge to achieve prosperity of nation.

Pentecostalism and African diaspora : a case study of the Redeemed Christian Church of God (RCCG), in North America

2020 ◽  
Vol 1 (2) ◽  
pp. 77-92
Author(s):  
Rotimi Williams Omotoye
Keyword(s):  
United States ◽  
North America ◽  
United States Of America ◽  
The United States ◽  
Church Of God ◽  
Sources Of Information ◽  
Christian Church ◽  
Secondary Sources ◽  
The Impact ◽  
The Church

Pentecostalism as a new wave of Christianity became more pronounced in 1970's and beyond in Nigeria. Since then scholars of Religion, History, Sociology and Political Science have shown keen interest in the study of the Churches known as Pentecostals because of the impact they have made on the society. The Redeemed Christian Church of God (RCCG) was established by Pastor Josiah Akindayomi in Lagos,Nigeria in 1952. After his demise, he was succeeded by Pastor Adeboye Adejare Enock. The problem of study of this research was an examination of the expansion of the Redeemed Christian Church of God to North America, Caribbean and Canada. The missionary activities of the church could be regarded as a reversed mission in the propagation of Christianity by Africans in the Diaspora. The methodology adopted was historical. The primary and secondary sources of information were also germane in the research. The findings of the research indicated that the Redeemed Christian Church of God was founded in North America by Immigrants from Nigeria. Pastor Adeboye Enock Adejare had much influence on the Church within and outside the country because of his charisma. The Church has become a place of refuge for many immigrants. They are also contributing to the economy of the United States of America. However, the members of the Church were faced with some challenges, such as security scrutiny by the security agencies. In conclusion, the RCCGNA was a denomination that had been accepted and embraced by Nigerians and African immigrants in the United States of America.

scholarly journals The Ecological and Ethical Consumption Development Prospects in Poland Compared with the Western European Countries

2011 ◽  
Vol 14 (2) ◽  
pp. 101-123 ◽  
Author(s):  
Małgorzata Koszewska
Keyword(s):  
Principal Component ◽  
Ethical Consumption ◽  
European Countries ◽  
Primary Sources ◽  
Sources Of Information ◽  
Socially Responsible ◽  
Secondary Sources ◽  
Western European ◽  
Polish Economy ◽  
Development Prospects

An overview of the Western European literature shows that one of the most distinct trends in consumption that has been noted in the recent years is globally increasing environmental and social awareness. The issue of consumers' behaviours and attitudes towards "socially responsible products" has been gaining importance in Polish economy as well. This article evaluates the development prospects of ethical and ecological consumption in Poland vis-a-vis Western European countries. The comparative analysis being part of the article utilizes primary sources of information, i.e. interviews with a representative sample of Polish adults, as well as secondary sources of information. A factor analysis or, more precisely, a principal component analysis, allowed dividing Polish consumers into groups that were typologically homogeneous in respect of their sensitivity to various aspects of business ethics and ecology.

scholarly journals Nurses Perception Of Their Workload And Pay In The Era Of HIV/AIDS In Gaborone And The Surrounding Areas Of Botswana

2012 ◽  
Vol 2 (1) ◽  
pp. 188 ◽  
Author(s):  
Keratilwe Bodilenyane ◽  
Baakile Motshegwa
Keyword(s):  
Health Care ◽  
Health Care Sector ◽  
Public Health Care ◽  
Sources Of Information ◽  
Design Strategies ◽  
The Public ◽  
Secondary Sources ◽  
The Government ◽  
Surrounding Areas ◽  
Hiv Aids

AbstractThe purpose of this research paper was to explore how HIV/AIDS manipulate nurses’ perception of their workload and pay in the era of HIV/AIDS in Gaborone and the surrounding areas of Botswana. The health care sector in Botswana is overwhelmed by HIV/AIDS, and this takes a toll on the nurses because they are the ones at the forefront in the fight against this demanding and risky illness at the workplace. The focus in this study was on the workload and pay in the era of HIV/AIDS. The general picture that emerges from the current study is that nurses are dissatisfied with their pay and to some extent the workload and this supports some of the earlier studies which reinforce their importance in the workplace. The study used both primary and secondary sources of information. For the purpose of this study convenience sampling was used. A questionnaire was used for data collection. The study adapted Index of Organizational Reactions (IOR). The findings of the current study will help the government to design strategies that will increase the level of job satisfaction among the nurses in the public health care sector of Botswana.

scholarly journals Tax revenue and private domestic investment

2019 ◽  
Vol 1 (2) ◽  
pp. 25-32
Author(s):  
Richard Umeokwobi ◽  
Emeka Nkoro
Keyword(s):  
Ordinary Least Squares ◽  
Tax Revenue ◽  
Domestic Investment ◽  
Secondary Sources ◽  
Used Oil ◽  
Distributed Lag ◽  
Autoregressive Distributed Lag ◽  
Oil Revenue ◽  
Long Run ◽  
The Impact

This paper investigated the impact of tax revenue on private domestic investment in Nigeria from 1980 to 2018 using the modified ordinary least squares- Autoregressive distributed lag (ARDL). The paper used oil revenue, non-oil revenue, and Corporate Income Tax (CIT) as the independent variables while Private Domestic Investment (PDI) is the dependent variable. Oil revenue and non-oil revenue were used as a proxy for oil and non-oil tax. These data were obtained from secondary sources- central Bank of Nigeria, World Bank database and Federal Inland Revenue service statistical bulletin. The result showed that a long-run relationship exists between the aforementioned variables. Also, the paper revealed that oil and non-oil do not have a significant impact on PDI but CIT has a positive and significant impact on PDI. The paper recommends that proper measures/reforms should be put in place in order to reduce the impact of tax on private domestic investment in Nigeria.

scholarly journals USTAZ ABU BAKAR AL-BAQIR: ULAMA DAN PEJUANG KEMERDEKAAN TANAH MELAYU

2018 ◽  
Author(s):  
KAMARUL AFENDEY BIN HAMIMI ◽  
AHMAD ZULLAILI BIN ZAMRI
Keyword(s):  
Religious Education ◽  
Qualitative Methodology ◽  
Primary Sources ◽  
Religious Leader ◽  
Sources Of Information ◽  
Secondary Sources ◽  
British Rule ◽  
National Archives ◽  
Close Relationship ◽  
Relationship Of

Kertas kerja ini menganalisis peranan Ustaz Abu Bakar al-Baqir iaitu lama reformis tempatan yang konsisten menentang British sehingga terpenjara pada 1948. Beliau turut menubuhkan Maahad al-Ehya Assyariff untuk memodenkan sistem pendidikan pondok di samping meniupkan semangat kemerdekaan kepada pelajar dan masyarakat di sekelilingnya. Objektif kajian ini adalah untuk mengetengahkan sumbangan Ustaz Abu Bakar al-Baqir sebagai seorang ulama dan pejuang kemerdekaan menentang British sekitar 1934 sehingga 1957 di Perak. Kajian ini berbentuk historiografi yang menggunakan kaedah kualitatif dengan pendekatan analisis kandungan. Dua jenis sumber digunakan dalam kajian ini iaitu sumber primer dan sekunder. Sumber primer adalah seperti mendapatkan dokumen dan fail di Arkib Negara Malaysia, sumber pejabat kolonial British di samping menemu bual ahli keluarga dan murid Ustaz Abu Bakar al-Baqir. Sumber sekunder pula diperoleh melalui buku, surat khabar dan kertas kerja seminar yang berkaitan dengan perjuangan beliau. Hasil kajian mendapati para pelajarnya terdedah dengan semangat kemerdekaan ini ekoran guru-guru reformis dari Indonesia yang terdedah dengan perjuangan menentang Belanda mengajar di Maahad al-Ehya Assyariff. Selain itu, hubungan baik Ustaz Abu Bakar al-Baqir dengan Ibrahim Yaakub selaku penggerak Kesatuan Melayu Muda (KMM) dan Dr. Burhanuddin al-Helmy yang memimpin Parti Kebangsaan Melayu Muda (PKMM) menjadikan Maahad al-Ehya Assyariff sebagai markas politik menentang British sehingga tertubuhnya Parti Hizbul Muslimin di bawah pimpinan Ustaz Abu Bakar al-Baqir. Kata kunci: Maahad al-Ehya Assyariff, Hizbul Muslimin, British, Kaum Muda, Parti Kebangsaan Melayu Malaya (PKMM), Kesatuan Melayu Muda (KMM). This paper attempts to analyze the role played by Ustaz Abu Bakar al-Baqir, a local reformist religious leader who consistently opposed the British until he was imprisoned by them in 1948. He established the Maahad al-Ehya Assyariff with the aim of modernizing the religious education system besides stoking the spirit of freedom among his students and the society around him. The objective of this study is to highlight the contributions of Ustaz Abu Bakar al-Baqir as a religious leader as well as a freedom fighter who opposed British rule in Perak from around 1934 until 1957. This is a historiographical research which uses qualitative methodology with a content analysis approach. Two different sources of information are used for this study namely primary and secondary sources. Primary sources include documents and files from the Malaysian National Archives and official documents from the British Colonial office, besides interviewing family members as well as former students of Ustaz Abu Bakar al-Baqir. On the other hand, secondary sources include books, newspapers and seminar report relating to his struggle. The findings of the study show that his students were exposed to the struggle for Independence through the direct influence of the reformist teachers from Indonesia who were teaching at the Maahad al-Ehya Assyariff. These teachers had already been involved in the fight against the Dutch colonialists in Indonesia. In addition to this, the close relationship of Ustaz Abu Bakar al-Baqir with Ibrahim Yaakub, the primemover of Kesatuan Melayu Muda (KMM) and Dr. Burhanuddin al-Helmy, the leader of Parti Kebangsaan Melayu Muda (PKMM), projected Maahadal-Ehya Assyariff as the political front that opposed British rule until the founding of the Parti Hizbul Muslimin under the leadership of Ustaz Abu Bakar al-Baqir. Keywords: Maahad al-Ehya Assyariff, Hizbul Muslimin, British, Kaum Muda, Malay Nationalist Party (MNP), Young Malays Union.

PROTECTION OF ELDERLY PARENTS IN BANGLADESH: AN EVALUATION OF RELEVANT GUIDELINES

2021 ◽  
Vol 29 ((S2)) ◽  
pp. 221-248
Author(s):  
Mst. Rezwana Karim
Keyword(s):  
Legal Framework ◽  
Moral Values ◽  
Young Generation ◽  
Sources Of Information ◽  
Elderly Parents ◽  
Secondary Sources ◽  
Early Implementation ◽  
Muslim Majority ◽  
International Conventions

This study aims to evaluate the provisions concerning the protection of elderly parents in the international and national legal framework and also in major religious scriptures in the context of Bangladesh. Based on the secondary sources of information, the study has observed that in spite of ample provisions, parents are not fully protected from abuse. Besides international conventions, the Parents’ Maintenance Act (PMA) 2013 and Islamic principles concerning parents are the key sources providing sufficient guidance for the protection of elderly parents in the Muslim majority Bangladesh. Although there are provisions of punishment for failing to provide parents’ maintenance in the existing law, very little improvement is observed concerning their maintenance. This study suggests the incorporation of the provision to enforce children to return the property of their parent, in the event they failed or declined to take care of their elderly parents. The study has emphasized the need to increase awareness pertaining to maintenance and related laws amongst citizens through mass campaigns. The further initiative should be undertaken to ignite the young generation with religious and moral values. Early implementation of the PMA’s draft rule is suggested for the assurance of parent’s maintenance in Bangladesh. 

Total Process Error framework: an application to economic statistical registers

2021 ◽  
pp. 147-151
Author(s):  
Roberta Varriale ◽  
Fabiana Rocci ◽  
Orietta Luzi
Keyword(s):  
Production Process ◽  
Process Design ◽  
Evaluation Framework ◽  
Sources Of Information ◽  
Two Phase ◽  
Secondary Sources ◽  
Production Models ◽  
Process Error ◽  
Total Process

In recent years, the Italian national institute of statistics (Istat), together with most National Statistical Institutes, is progressively moving from traditional production models based on the use of primary source of information - represented by direct surveys - to new production strategies based on the combined use of different primary and secondary sources of information. As result, new multisource statistical processes have been built, that guarantee a major improvement of both amount and quality of information about several phenomena of public interest. In this context, the Total Process Error (TPE) framework has been recently proposed in literature for assessing the quality of multisource processes. The TPE framework represents an evolution of the Zhang’s two-phase life-cycle approach and it additionally includes an operational tool to connect the steps of the multisource production process to the phases of the quality evaluation framework. TPE framework can be used both to support a multisource process design and to monitor an entire production process, in order to provide key elements to assess the quality of both the processes and their statistical outputs. In the present work, we describe as a case study in the new context of Istat production of official statistics the use of the TPE framework to support the process design of the Register for Public Administrations.

scholarly journals Prosperity through Tourists in Lamjung District: An Anthropological Outlook

2019 ◽  
Vol 4 (2) ◽  
pp. 132-148
Author(s):  
Badri Nath Bhatta
Keyword(s):  
Evolutionary Process ◽  
Sources Of Information ◽  
Mount Everest ◽  
Traditional Practice ◽  
Secondary Sources ◽  
The North ◽  
Narrow Valley ◽  
Music Tourism ◽  
First Time ◽  
Day By Day

The study areas of anthropology have been growing day by day. Therefore, it has concerned with various parts of society such as sanitation, water supply, poverty, traditional practice, folk music, tourism etc as multidisciplinary areas. In fact, anthropology and tourism are co-evolutionary process in the path of their developments because they help each other in many ways. Traditionally, tourism and tourist are major anthropological sources of information to analyse the situation of then and present society and culture. Similarly, tourist can enjoy visiting any places by learning anthropological knowledge and findings. Methodologically, this is based on field observation, interview and other secondary sources to analyse the scenario. After the introduction of democracy in Nepal, she has been opened to outsiders. As a result, Sir Edmund Hillary as foreigner visited Nepal. Hillary with Tenzing Norgy Sherpa successfully climbed the Mount Everest in 29 May, 1953 at the first time. Then the glorious name of Nepal has become famous in the world. The tourism industries have been initiated from Thamel, Solukhumbo, Pokhara and then gradually extended in other parts of the country. Tourism at present period has popular pursuit in several parts of Nepal involving from hotel, lodge, guide, restaurant, expedition to home stay and other businesses. Lamjung has own identity in tourism perspective. The Ghalegaun is famous in SAARC level as model program for the home stay concept. From perennial snow peaks, biodiversity to natural forest of rhododendron in mountain to hill parts in the north and plain narrow valley in the south to develop cultural lives can be observed there. Lamjung has been enriched in different culture, fest and festivals. Paudure dance among the Kumal, bees hunting in steep slope rocky hills to Rodi in the Gurung have their own identity popular in the district.

Reassessing the contents and context of governance in Asia: recognizing achievements

2019 ◽  
Vol 8 (4) ◽  
pp. 353-363 ◽  
Author(s):  
Ahmed Shafiqul Huque
Keyword(s):  
Good Governance ◽  
Primary Sources ◽  
Political Systems ◽  
Sources Of Information ◽  
Asian Countries ◽  
Content Type ◽  
Secondary Sources ◽  
Alternative Approach ◽  
Ranking Countries

Purpose Good governance has been declared as the key target of most Asian governments, but it appears to be an unattainable objective. The purpose of this paper is to explore the potentials for establishing governance across Asian countries. Drawing upon the literature and experience of Asian countries, the study argues that governance represents an unclear state that is rooted more in perception than reality. An extensive review of the indicators of governance reveals the anomaly and unorganized efforts to measure it, and points to the need for recognizing accomplishments in areas that are not directly or indirectly covered in the existing schemes of assessment. Design/methodology/approach The paper is based on a broad review of the literature on governance and political systems in Asian countries. Existing arrangements for assessing governance are critically reviewed to point out the risks in a perception-dependent approach. Secondary sources and insight obtained from relevant research constitute the data analyzed in the paper. Findings The paper finds that the target of good governance cannot be fully achieved due to the significant diversity across Asian countries as well as varied perceptions held by assessors. Stakeholders have different perceptions about the requirements and ideal of governance and existing tools for measuring governance are inadequate. Most importantly, assessment frameworks do not recognize contextual dimensions that are relevant to Asian countries. Furthermore, it is important to recognize efforts that are aimed at improving conditions instead of working toward an absolute outcome of governance. Recognition of small successes will contribute to the improvement of circumstances rather than ranking countries on the basis of a limited number of perception-based indicators and listing them on international indices. Research limitations/implications The paper does not draw upon primary sources of information and is limited to an assessment of existing arrangements. Practical implications The paper will help draw attention to the limitations of existing arrangements of assessing countries and ranking them for the quality of governance. It will also encourage researchers to think about alternative tools for assessing governance and recognizing progress in Asian countries. Social implications The paper will encourage governments to identify obstacles to good governance and adopt policies to overcome them. Originality/value The paper contributes to the literature presenting a critical view for encouraging alternative approach to governance, incorporating perceptions of diverse stakeholders and highlights the need to recognize progress, however limited, in all areas.

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