scholarly journals Does the Tax System Reduce Tax Evasion in Light of the Governance Mechanisms? Evidence From Jordan

2021 ◽  
Vol 12 (2) ◽  
pp. 99
Author(s):  
Ashraf Bataineh
Keyword(s):  
Tax Evasion ◽  
Income Tax ◽  
Social Impact ◽  
Positive Impact ◽  
Governance Mechanisms ◽  
Official Statistics ◽  
Tax System ◽  
Study Results ◽  
The Impact ◽  
Awareness Level

This study aims to measure the impact of tax system elements on reducing the tax evasion, in light of the governance mechanisms in Jordan. The study sample consists of (140) tax auditors at the Jordanian Income tax and sales department, and to achieve the study objectives the researcher designed a questionnaire and distributed it on the study sample members. Study results show that elements of the tax system (tax legislations, tax administration, and Taxpayer) have a positive impact on reducing the tax evasion, in light of governance mechanisms. study recommends the need to raise the tax awareness level among members of the Taxpayer, work to reduce the continuation of making adjustments on tax laws and legislation, and give a sufficient period of time to ensure that desired economic and social impact being achieved from these adjustments, with the need to announce the official statistics of tax evasion’s figures and ratios, because the unofficial statistics on tax evasion have been tarnished by some exaggeration where work should concentrate on increasing penalties of tax evaders.

scholarly journals BMI Specific Complications Following Implant-Based Breast Reconstruction after Mastectomy

2021 ◽  
Vol 10 (23) ◽  
pp. 5665
Author(s):  
Helena Sophie Leitner ◽  
Reinhard Pauzenberger ◽  
Ines Ana Ederer ◽  
Christine Radtke ◽  
Stefan Hacker
Keyword(s):  
Postoperative Complications ◽  
Breast Reconstruction ◽  
Positive Impact ◽  
Surgical Techniques ◽  
Study Cohort ◽  
Complication Rates ◽  
Impaired Wound Healing ◽  
Reconstruction Methods ◽  
Study Results ◽  
The Impact

Background: Breast reconstruction has a positive impact on body image and quality of life for women after experiencing the physically and psychologically demanding process of mastectomy. Previous studies have presented body mass index (BMI) as a predictor for postoperative complications after breast reconstruction, however, study results vary. This retrospective study aimed to investigate the impact of patients’ BMI on postoperative complications following implant-based breast reconstruction. Methods: All implant-based breast reconstructions performed at the Department of Plastic, Reconstructive and Aesthetic Surgery at the Medical University of Vienna from January 2001 to March 2018 were evaluated. A total of 196 reconstructed breasts among 134 patients met eligibility criteria. Demographic data, surgical techniques, as well as major and minor complications within a one-year follow-up period were analyzed. Results: Patients’ BMI did not show a significant impact on complication rates. The overall incidence of postoperative complications was 30.5% (40/131) of which 17.6% required reoperation. Impaired wound healing (18.3%), seroma (6.1%), hematoma (4.6%), capsular contraction (4.6%) and infection (3.8%) were the most common complications. Conclusion: In our study cohort, BMI was not associated with a significantly higher risk of complications. However, postoperative complications significantly increased with a longer operative time and resulted in an extended length of hospital stay.

scholarly journals Opportunities for Simplification in the Personal Income Tax Systems of the Visegrad Countries

2020 ◽  
Vol 65 (4) ◽  
pp. 531-553
Author(s):  
Éva Bonifert Szabóné
Keyword(s):  
Income Tax ◽  
Policy Instruments ◽  
Degree Of Approximation ◽  
Personal Income ◽  
Tax Burden ◽  
Personal Income Tax ◽  
It Use ◽  
Tax System ◽  
Tax Systems ◽  
The Impact

Due to the numerous factors that can influence the impact of the tax system and redistribution, there is no single correct answer to the question of which composition of economic policy instruments needs to be applied to achieve a desired redistributive effect. The general aim of the study is to investigate in relation to the quantifiable parameters of income tax systems, whether the consideration of the aspects of fairness and justice does have an excessively negative effect on the simplicity of tax systems. The study investigates the possibilities of simplifying the personal income tax system’s composition in some Central and Eastern European countries, while tax burden curves of the system remain as constant as possible. To this end, the study sets up a theoretical, simplified tax model, the parameters of which are determined by a computer program, in order to generate tax burden curves corresponding most closely to the curves of the real tax system. Based on the analysis, it can be established that the theoretical system – in some cases with restrictions – provides a good approximation to the tax burden curves of the investigated countries. The chosen simple model has a good degree of approximation to a real system that does not have significant breakpoints in its tax burden curves, nor does it use a taxation method that fundamentally modifies the system (e.g., splitting). Practical examples help to understand that a complex personal income tax system in a given country is not necessarily the only possible solution to achieve a given tax burden curve, the function may be reproduced with a good approximation constructed from simpler basic elements.

scholarly journals The Impact of Employee Characteristics in the Relation of Financial Knowledge, Financial Management Behavior and Personal Income with Investment Decision of Employee

2020 ◽  
Vol 1 (2) ◽  
pp. 195
Author(s):  
Natasha Asmara ◽  
Andreas Lako ◽  
Eny Trimeiningrum
Keyword(s):  
Financial Management ◽  
Positive Impact ◽  
Investment Decision ◽  
Moderating Effect ◽  
Personal Income ◽  
Financial Knowledge ◽  
Management Behavior ◽  
Study Results ◽  
Employee Characteristics ◽  
The Impact

The resarch is to analyze the impact of financial knowledge, financial management behavior, and personal income on investment decision of the employees of PT. Industri Jamu dan Farmasi Sido Muncul Tbk. This study is also to analyze moderating effect of employee’ characteristics in relation to financial knowledge and financial management behavior and personal income to investment decision of the employees. Based on purposive sampling and questionnaire, the study results in financial knowledge, financial management behavior, and personal income have positive impact on investment decision of the employees. However, employee’ characteristics do not show moderating effect in relations to financial knowledge and management behavior and personal income to investment decision of the employees. The results inidicate that emloyees’ characteristics (risk taker or risk adverse) weaken the influence of financial knowledge, financial management behavior, and personal income to investment decision of the employees.

The role of perceived social media agility in customer engagement

2021 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
David Gligor ◽  
Sıddık Bozkurt
Keyword(s):  
Social Media ◽  
Online Survey ◽  
Positive Impact ◽  
Customer Engagement ◽  
Measurement Scale ◽  
Content Type ◽  
Study Results ◽  
Seeking Behavior ◽  
The Impact

Purpose The concept of agility has been applied to several domains to help firms develop the capability to quickly adjust their operations to cope and thrive in environments characterized by frequent changes. Despite the soaring number of social media users and the benefits associated with agility in other domains, the application of agility in a social media context has yet to be explored. Further, little is known about how agility in a social media context impacts desirable customer-related attributes, such as customer engagement and customer-based brand equity (CBBE). This paper aims to address this gap by adapting the construct to social media (i.e. perceived social media agility) and exploring its impact on customer engagement and CBBE. Design/methodology/approach This paper conducted an online survey with 200 adult subjects. This paper used multivariate regression analyzes to empirically test a scale for perceived social media agility and explore its impact on CBBE and customer engagement, along with the moderating role of customer change-seeking behavior. Findings The study results show that perceived social media agility directly and indirectly (through customer engagement) positively influences CBBE. Also, results show that the positive impact of perceived social media agility on CBBE is further magnified for customers high on change-seeking. However, customer change-seeking does not affect the strength or direction of the impact of perceived social media agility on customer engagement. Originality/value This paper contributes to social media literature by adapting and testing a measurement scale for the construct of perceived social media agility and exploring its role in enhancing customer engagement and CBBE.

The Impact of Teacher Speech Modification on the Quality of Interaction and Learning: An Analysis of Spoken Discourse in Saudi EFL Classrooms

2017 ◽  
Vol 9 (3) ◽  
pp. 79
Author(s):  
Hanaa Al-Ghamdi ◽  
Abdullah Al-Bargi
Keyword(s):  
Data Analysis ◽  
Foreign Language ◽  
English Language ◽  
Positive Impact ◽  
Speech Rate ◽  
Classroom Interaction ◽  
Study Results ◽  
Efl Teachers ◽  
Efl Classrooms ◽  
The Impact

The purpose of this study is to investigate, following a qualitative research design, the ways in which English as a Foreign Language (EFL) teachers modify their speech in an endeavor to create interactive learning environments facilitated by the implementation of strategies providing inherently comprehensible input for students. The study also seeks to examine students’ reactions to the use of such different speech modification strategies. The data gathered was taken from three different EFL classrooms with a total of sixty-two university students (forty male and twenty-two female) and three non-native speakers (NNS) of English language teachers. The data analysis reveals that EFL teachers regularly modify their talk through the use of different linguistic and interactional strategies in the Saudi EFL context, including the use of simplified grammar and vocabulary, shorter sentences, repetition, and emphatic stress and reduced speech rate. Other modification strategies include the use of clarification requests, confirmation checks, transition markers and hand gestures in order to facilitate student understanding and learning. The data analysis also suggests that teachers’ modification strategies have a positive impact on language learners in accelerating their comprehension and developing their classroom interaction. The study results provide valuable implications for foreign language classroom pedagogy and teacher training.

scholarly journals The Infant Cuddler Study: Evaluating the effectiveness of volunteer cuddling in infants with neonatal abstinence syndrome

2019 ◽  
Vol 25 (7) ◽  
pp. 414-418
Author(s):  
Amanda Hignell ◽  
Karen Carlyle ◽  
Catherine Bishop ◽  
Mary Murphy ◽  
Teresa Valenzano ◽  
...  
Keyword(s):  
Pilot Study ◽  
Length Of Stay ◽  
Focus Groups ◽  
Positive Impact ◽  
Surrogate Marker ◽  
Neonatal Abstinence Syndrome ◽  
Control Group ◽  
Abstinence Syndrome ◽  
Study Results ◽  
The Impact

Abstract Objectives St. Michael’s Hospital launched a volunteer cuddling program for all infants admitted into the neonatal intensive care unit in October 2015. The program utilizes trained volunteers to cuddle infants when caregivers are not available. This was a pilot study to assess the impact of a volunteer cuddle program on length of stay (LOS) and feasibility of implementation of the program. Methods A mixed methods approach was utilized to measure both quantitative and qualitative impact. A pilot cohort study with a retrospective control group assessed the feasibility of implementing a volunteer cuddling program for infants with neonatal abstinence syndrome (NAS). Length of stay was used as a surrogate marker to measure the impact of cuddling on infants being treated for Neonatal Abstinence Syndrome. Focus groups using semi-structured interviews were conducted with volunteers and nurses at the end of the pilot study. Results LOS was reduced by 6.36 days (U=34, P=0.072) for infants with NAS in the volunteer cuddling program. Focus groups with both bedside nurses and program volunteers described a positive impact of cuddling programs on infants, families, staff, and volunteers alike. Conclusions The study results suggest that the volunteer cuddling program may reduce LOS in infants with NAS and have potential economic savings on hospital resources. However, larger prospective cohort studies are needed to confirm these results.

How types of organizational culture and technological capabilities contribute to organizational learning

2020 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Taghreed Al Dari ◽  
Fauzia Jabeen ◽  
Matloub Hussain ◽  
Dana Al Khawaja
Keyword(s):  
Organizational Culture ◽  
Organizational Learning ◽  
United Arab Emirates ◽  
Structural Equation ◽  
Positive Impact ◽  
Equation Modeling ◽  
Technological Capabilities ◽  
Content Type ◽  
Study Results ◽  
The Impact

Purpose This study aims to develop a theoretical framework of the impact of clan and hierarchy cultures and knowledge technological capabilities on organizational learning. Design/methodology/approach A questionnaire survey was used to collect data from 693 employees working in knowledge management centers in various law and enforcement units in the United Arab Emirates (UAE). Structural equation modeling was used to test the relationships between the variables. Findings The findings show that the clan culture had a significant negative effect on organizational learning. However, hierarchy culture and knowledge technological capabilities had a significant positive impact in predicting organizational learning behavior. Research limitations/implications The study focuses on a specific type of public organization only, which somewhat limits the generalizability of the research results. Second, as the study was cross-sectional, the causal relationships could not be inferred directly. The study results will help policymakers create a learning organization by examining the impact of organizational culture and knowledge of technological capabilities. Originality/value This paper has added knowledge about the relationship between culture types, knowledge technological capabilities and organizational learning, particularly in the UAE. This study helps to bridge the gap in research on culture and knowledge technological capabilities and organizational learning.

Suporte organizacional como fator determinante do impacto de treinamento na prática do profissional de enfermagem

2009 ◽  
Vol 3 (3) ◽  
pp. 609
Author(s):  
Mirela Borges ◽  
Sergio José Nicoletti
Keyword(s):  
Social Sciences ◽  
Organizational Support ◽  
Quantitative Research ◽  
Positive Impact ◽  
Nutritional Therapy ◽  
Cross Sectional ◽  
Training Support ◽  
The Social ◽  
Study Results ◽  
The Impact

ABSTRACTObjectives: to describe, in the perception of nurses, the impact of a Nutritional Support training on the job and Identify the correlations between support organizational support to the transfer and characteristics of customers with the impact of training in the work of nurses. Method: it’s a nature quantitative research, a cross-sectional, correlacional and descriptive study. The data was collected by means a questionnaire asked to 114 nursing professionals. The data was stored and analyzed using the program Statistical Package for the Social Sciences, being carried out analyses descriptive and relevant to study. Results: more than 50% of trainees agreed have a positive impact of training support nutrition at work. The impact of training in nutritional therapy of nursing was significantly correlated with the support organizational (r=0,64, p=0,00). Conclusion: the higher the support of the Organization to training, the higher the positive impact on the work of trainees. Descriptors: organizational support; education; nursing; job training.RESUMOObjetivos: descrever, na percepção dos profissionais de enfermagem, o impacto do treinamento admissional em Suporte Nutricional no trabalho e identificar as correlações entre Suporte Organizacional, Suporte à Transferência e Características da Clientela com o impacto do treinamento no trabalho dos profissionais de enfermagem. Método: pesquisa de natureza quantitativa, onde se realizou um estudo transversal, correlacional e descritivo. Os dados foram obtidos mediante questionário aplicado a 114 profissionais de enfermagem, armazenados e analisados utilizando-se do programa Statistical Package for the Social Sciences (versão 13.0), cujas análises foram descritivas e inferenciais. Resultados: mais de 50% dos treinandos concordaram ter um impacto positivo do treinamento Suporte Nutricional no trabalho. O Impacto do treinamento em terapia nutricional no trabalho da equipe de enfermagem esteve significativamente correlacionado com o Suporte Organizacional (r=0,64, p=0,00). Conclusão: conclui-se que, quanto maior o Suporte de Transferência e o Suporte Organizacional maior foi o Impacto do treinamento no trabalho. Descritores: suporte organizacional; educação; enfermagem; capacitação profissional.RESUMENObjetivo: describir, en la percepción de las enfermerías, el impacto de la capacitación en apoyo nutricional en el lugar de trabajo y determinar las correlaciones entre el apoyo organizativo, apoyo del la transferencia y las características del cliente con el impacto de la capacitación en el trabajo de las enfermerías. Métodos: investigación de carácter cuantitativo, donde há sido hecho un estudio transversal, descriptivo y correlacional. Los datos fueron obtenidos mediante un cuestionario aplicado a 114 profesionales de enfermería. Los datos fueron almacenados y analizados utilizando el programa Statistical Package for the Social Sciences, y se lleva a cabo el análisis descriptivo e inferencial de interés para el estudio. Resultados: más del 50% de los alunos de acuerdo a tener un impacto positivo de apoyo nutricional de formación en el trabajo. El impacto de la formación en la terapia nutricional en el trabajo del personal de enfermería fue significativamente correlacionado con el apoyo organizativo (r=0,64, p=0,00). Conclusión: en conclusión, cuanto mayor sea el apoyo a la transferencia y el apoyo organizativo fue el mayor impacto de la formación en el trabajo. Descriptores: apoyo organizativo; educación; enfermería; capacitación profesional.

Air Pollution and Seasonality Effects on Mode Choice in China

2017 ◽  
Vol 2634 (1) ◽  
pp. 101-109 ◽  
Author(s):  
Weibo Li ◽  
Maria Kamargianni
Keyword(s):  
Air Pollution ◽  
Developing Countries ◽  
Air Quality ◽  
Positive Impact ◽  
Mode Choice ◽  
Urban Transport ◽  
Modal Shift ◽  
Pollution Levels ◽  
Study Results ◽  
The Impact

A modal shift from motorized to nonmotorized vehicles is imperative to reduce air pollution in developing countries. Nevertheless, whether better air quality will improve the willingness to use nonmotorized transport remains unclear. If such a reciprocal effect could be identified, a sort of virtuous circle could be created (i.e., better air quality could result in higher nonmotorized transport demand, which in turn could further reduce air pollution). Developing countries may, therefore, be more incentivized to work on air pollution reduction from other sources to exploit the extra gains in urban transport. This study investigated the impact of air pollution on mode choices and whether nonmotorized transport was preferred when air quality was better. Revealed preference data about the mode choice behavior of the same individuals was collected during two seasons (summer and winter) with different air pollution levels. Two discrete mode choice models were developed (one for each season) to quantify and compare the impacts of different air pollution levels on mode choices. Trip and socioeconomic characteristics also were included in the model to identify changes in their impacts across seasons. Taiyuan, a Chinese city that operates a successful bikesharing scheme, was selected for a case study. The study results showed that air quality improvement had a significant, positive impact on nonmotorized transport use, which suggested that improvements in air quality and promotion of nonmotorized transport must be undertaken simultaneously because of their interdependence. The results of the study could act as a harbinger to policy makers and encourage them to design measures and policies that lead to sustainable travel behavior.

scholarly journals THE SOCIAL IMPACT OF PETRONAS OIL COMPANY ON THE ASPECT OF EDUCATION IN AL GARRAF OIL FIELD IN DHIQAR PROVINCE

2015 ◽  
Vol 10 (8) ◽  
pp. 2425-2433
Author(s):  
Ahmed Mohsen Juda ◽  
Abdul Rahim Ahmad ◽  
Mohammed Sabri Haron
Keyword(s):  
Vocational Training ◽  
Social Impact ◽  
Positive Impact ◽  
Local Communities ◽  
Oil Field ◽  
Training Center ◽  
Residential Areas ◽  
Oil Companies ◽  
People Skills ◽  
The Impact

As a matter of fact, the existence of the oil fields and the work of the oil companies in the residential areas have an impact on the style and standard of living of the local communities and the consequential change in society. The problem, in this research, represents the big rise in the illiteracy rate, the falling level of education and the high unemployment rate in the local communities that are found in Al Gharraf oil field. The most important objectives of the research is to identify the main methods and procedures carried out by Petronas which help the local communities in Al Garraf oil field so as to ensure the development of their skills through learning and building of their own abilities through the establishment of Al Gharraf vocational training center. The study adopts the analytical descriptive approach by identifying the problem and find out the impact of Petronas which is subjected to the analysis by the interview and the questionnaire form .They were distributed in the study area.The most important results that have been reached that the presence of Petronas and the establishment of Al Gharraf vocational training center have  a positive impact on the development of people skills to ensure that they are qualified for work in Petronas Company or its members or the rehabilitation and education of individuals toward getting a certain craft and helping to start a particular work.

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