scholarly journals THE ADOPTION OF E-GOVERNMENT IN THE TAX ADMINISTRATION: A SCOPING REVIEW

Scientax ◽  
2020 ◽  
Vol 1 (2) ◽  
pp. 109-130
Author(s):  
Nugroho Dian Respati

With the spread of information, technology and the Internet, we have found that the tax administration is moving towards online or digital services. The study aims to identify what has worked in the adoption of e-government in tax services. The key aspects include the design of e-government in tax procedures, acceptance and usability factors, impacts, and challenges in the implementation. A scoping review was designed to map the existing evidence on the application of information and technology system in delivering tax services, or known as e-government. Key search terms were developed and mapped. Selected databases and key journals were used in this scoping review. Using the criteria that were determined, we identified 79 articles that most closely demonstrated the purpose of this study. However, we only reported the detailed of the findings from ten included articles. The identified studies reflected the majority of articles investigated the reasons behind the success or failure of e-government projects in the tax administration. This review concludes that in an environment in which the government faced many challenges with the limited resources, e-government adoption in tax administration offers the potential benefit to strengthen the government finances. A greater understanding of the purpose, adoption & acceptance factors, the impact and challenges in the application of e-government projects in tax services is a priority for research, policy and practice.

2017 ◽  
Vol 2 (1) ◽  
pp. 34-57
Author(s):  
John Githii Kimani ◽  
Dr. George Ruigu Ruigu

Purpose: The purpose of the study was to assess the impact of research and development investment/expenditure on the agricultural sector performance in Kenya.Methodology: The study took the peoples impact assessment direction. The data for this study was collected from various government agencies such as KARI, ASTI, Kenya Agricultural Sector Data compendium website, FAOSTAT, World Bank among others. Co-integration and error correction modeling methods were used in analyzing the data for this study.Results: Co-integration results for both the parsimonious and non-parsimonious model indicated that that there is a long-run relationship among the variables in the agriculture performance in Kenya. Further, findings in this study indicated that the variables under study were insignificant determinants of the long run Total Factor Productivity of the agricultural sector.  Meanwhile, Trade openness was the only significant determinant of the short run agricultural Total Factor Productivity.Unique Contribution to Policy and Practice: This study recommends the institutionalization of policies aimed at ensuring interaction between the various stakeholders in the agricultural sectors. This interaction will ensure that resources are better allocated to reduce duplication of research and dissemination activities. In addition, greater collaboration among the stakeholders will promote and strengthen the connection between research, policy and the application of research findings. The study further advocates that the government should follow a trade liberazation oriented approach to the agricultural sector as opposed to a trade tightening approach.


2019 ◽  
Vol 35 (1) ◽  
pp. 13-20 ◽  
Author(s):  
Allysa L. Ciancio ◽  
Raza M. Mirza ◽  
Amy A. Ciancio ◽  
Christopher A. Klinger

Context: Though palliative sedation has been recognized as an acceptable practice in Canada for many years now, there is a lack of clinical research and guidelines pertaining to its use as a treatment of existential refractory symptoms in the terminally ill. Objectives: This scoping review aimed to survey the literature surrounding palliative sedation and existential suffering and to inform research, policy, and practice. Methods: To address the main research question: Is palliative sedation an acceptable intervention to treat existential refractory symptoms in adults aged 65 and older? a scoping review following Arksey and O’Malley’s framework was performed, spanning electronic databases of the peer reviewed and grey literature. Articles were screened for inclusion, and a thematic content analysis allowed for a summary of key findings. Results: Out of 427 search results, 71 full text articles were obtained, 20 of which were included. Out of these articles, four themes were identified as key findings. These included: (1) Ethical considerations; (2) The role of the health care provider; looking specifically at the impact on nurses; (3) The need for multidisciplinary care teams; and (4) Existential suffering’s connection to religiosity and spirituality. Conclusion: Palliative sedation to treat existential refractory symptoms was labelled a controversial practice. A shortage of evidence-based resources limits the current literature’s ability to inform policy and clinical practice. There is a need for both qualitative and quantitative multi-center research so health care professionals and regional-level institutions have firm roots to establish proper policy and practice.


2020 ◽  
Vol 30 (Supplement_5) ◽  
Author(s):  
V Saint ◽  
A Mohsenpour ◽  
C Mühling ◽  
K Bozorgmehr

Abstract Background Antimicrobial resistance (AMR) is a considerable threat to modern medicine and global health. Inequity, gender and social determinants of health (SDH) have a significant impact on health and health services, including in relation to AMR. Despite this, there is a lack of systematic focus on these dimensions in AMR research, policy and practice. We aimed to scope and review the existing evidence related to the equity, gender and SDH considerations for AMR globally through a systematic, iterative approach. Methods We conducted a scoping review by searching PubMed, Web of Science and CINAHL for empirical research on AMR in humans, with consideration of equity, gender or SDH, published in English between January 2000 and September 2019. In a two-stage process, we analysed full texts to extract information about explicit and then implicit references to equity, gender or SDH. Results The search yielded 4628 articles after removing 578 duplicates. 737 articles were analysed with explicit reference to equity, gender or SDH in title or abstract. Preliminary results show that 93.2% of these studies mentioned gender but mostly meaning biological sex (90.8%) rather than its social construct. Articles on equity (6.0%) and SDH (1.1%) reported on associations between AMR rates and income and non-income dimensions of inequality, health system issues and disadvantaged subpopulations within countries. Other articles in this category explored public and policy discourse or approaches for AMR (0.8%) and equity issues for AMR-related R&D (0.7%). These results combined with the PROGRESS-Plus acronym informed the subsequent analysis of the 4628 articles for implicit considerations of equity, gender and SDH. Conclusions Despite casting a wide net, we found relatively little research explicitly considering equity, gender and SDH aspects of AMR especially at a systematic or structural level. This reflects an important gap in the current understanding of and efforts to tackle AMR. Key messages We conducted a scoping review on equity, gender and social determinants considerations of AMR that indicates limited research on these important aspects of the social and structural drivers of AMR. Further research on these aspects is essential to inform the design of effective policy and practice interventions that target vulnerable groups and address structural inequities.


2018 ◽  
Vol 20 (3) ◽  
pp. 265-281 ◽  
Author(s):  
Tamara Cumming ◽  
Sandie Wong

Both the concept of well-being and the work of early childhood educators are complex. To date, research concerning educators’ well-being has lacked a comprehensive conceptualisation that reflects these complexities. With increased research, policy and practice attention, a clearly articulated conceptualisation is now needed to guide empirical research and practical efforts to better support educators’ well-being. In this article, the authors draw on multidisciplinary perspectives to propose such a conceptualisation. Philosophical, psychological, physiological, organisational science and sociological sources are explored and critiqued for their relevance to early childhood educators’ well-being. Key aspects of these sources, and Bronfenbrenner’s ecological systems theory, are brought together to argue for a morally anchored conceptualisation which acknowledges that educators’ well-being is indivisible from the contexts in which it is experienced.


2014 ◽  
Vol 34 (1/2) ◽  
pp. 35-46
Author(s):  
Emma Davies ◽  
Elizabeth Rowe

Purpose – The aim of this paper is on what the authors learnt from negotiating the difficult terrain linking, or separating, research from policy advice and the political process. Design/methodology/approach – This paper outlines two case studies from New Zealand to examine what confounds and what bridges gaps between research, policy, politics and practice. The case studies were predicated on the belief that interagency and cross-sectoral actions were necessary to align actions and achieve good outcomes in social policy. Findings – Interagency processes are not the Holy Grail. More attention needs to be paid to the impact of the context in which researchers, public servants and politicians operate and of the research and policy-making processes within their organisations. Politics within and between organisations and politics on the national stage must also be understood if the gap between research, policy and practice is to be narrowed and successfully navigated. Originality/value – These are original case studies. Researchers often bemoan the failure of their findings to influence policy and practice; policy makers complain that researchers are unaware of “real world” timeframes and policy concerns, and politicians grow impatient with advice that takes little heed of political imperatives. Therefore, these case studies will be of particular interest to students and practitioners of social policy and researchers who wish to see their findings influence policy.


2014 ◽  
Vol 5 (3) ◽  
Author(s):  
Steve Gaetz

The Canadian Homelessness Research Network (CHRN) was established to create a stronger link between homelessness research, policy, and practice. The knowledge mobilization strategy of the CHRN encompasses engaged scholarship, networking, and innovative dissemination practices. Part of the learning of the CHRN has been the need to reimagine and redefine the traditional relationship between content creation and dissemination. Using a “design thinking” perspective, the CHRN has nurtured a practice that integrates collaborative processes of knowledge and content development with a more assertive involvement in different aspects of publishing (and modes of publication), including graphic design, marketing, communications, and dissemination, with the goal of increasing the impact of research. This article explores this shift, using examples of work the CHRN produced and disseminated through the Homeless Hub.


2018 ◽  
Vol 17 (4) ◽  
pp. 168-175
Author(s):  
Hedy Cleaver ◽  
Wendy Rose ◽  
Elizabeth Young ◽  
Rebecca Veitch

PurposeThe purpose of this paper is to explore the impact of pregnancy or baby loss on families, and their ability to access suitable support. Miscarriage and stillbirth are not rare events and losing a baby can have an overwhelming and long-term impact on parents and on existing and subsequent children.Design/methodology/approachThis paper provides an overview of current relevant research, policy and practice.FindingsMuch research and service provision focuses on pregnancy or baby loss for parents without living children. This is predicated on the widely held assumption that existing children provide a protective factor mitigating the loss and going on to have another child is the best antidote to grief. Research does not substantiate this but highlights the difficulties parents experience when coping with pregnancy or baby loss alongside the needs of looking after existing children.Originality/valueThe identification of a “hidden” group of parents and children whose mental health and wellbeing is at risk without the provision of services. A tailored approach to the needs of the family is called for, including greater collaboration between statutory and third sector organisations.


2017 ◽  
Vol 19 (1) ◽  
pp. 146-155
Author(s):  
Emma Jackson

In September 2015, I successfully completed the Masters in Educational Practice (MEP). This article focuses on the professional gains of this qualification including the opportunities for classroom-based inquiry, structured reflection and professional dialogue with colleagues. I discuss the benefits of mentoring support from experienced teachers, as well as ongoing professional development in key aspects of national educational policy and practice. I describe how the qualification encourages newly qualified teachers to continually reflect on their practice and how this has had a direct and long-lasting impact on my own practice and the practice of my MEP colleagues, enhancing the experience for pupils and raising standards in Welsh classrooms. Core to my own experience of the MEP was the encouragement of professional dialogue and networking with mentors, experienced teachers, academics and other newly qualified teachers. This community has formed a strong platform for generating, critically considering and sharing a wealth of ideas about excellent pedagogical practice. Within this article, I give practical examples of how my experiences of the MEP have directly benefitted the learners. I explain the relevance of the MEP modules and how these underpin the Welsh Government's three national priorities for improving educational outcomes for learners in Wales: improving literacy, improving numeracy and reducing the impact of deprivation on attainment. Therefore, I maintain that the qualification crucially demonstrates the interaction between classroom, local and national contexts. I hold that, without the MEP, I do not think that I would have developed as a practitioner as quickly or as effectively. The skill of critically reflecting on my practice is one which will benefit my learners for the rest of my teaching career.


2018 ◽  
Vol 54 (5) ◽  
pp. 723-746 ◽  
Author(s):  
Maria M. Lewis ◽  
Sarah Kern

Purpose: A significant and growing body of LGBTQ (lesbian, gay, bisexual, transgender, queer) research examines the experiences of students, employees, and the substance of leadership training. This project aims to complement this work by taking a macro-level look at the broader legal and policy issues that may constrain or enhance a school district leader’s ability to promote LGBTQ inclusion. Through an examination LGBTQ issues, this article will explore the relationship between various sources of legal authority and the role of law in policy implementation. Method: This article employs legal research methodology to illuminate the breadth of the law affecting LGBTQ issues in schools. Findings: The impact of law on education policy and practice is far-reaching and complex. LGBTQ law is composed of many intersecting sources of legal authority. This article argues that legal literacy is more than a tool that can be used to avoid legal liability; it can be used as a proactive advocacy tool to promote social justice and LGBTQ inclusion. Implications: Educational leaders, researchers, and leadership preparation programs need to be aware of the ways in which the law can hinder or support social justice leadership. As such, this article includes implications for research, policy, practice, and leadership preparation.


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