scholarly journals The Role of Applying the Principles of Fiscal Governance in Enhancing Fiscal Examination Mechanisms. Case Study of the Fiscal Directorate of Oum El Bouaghi District

2019 ◽  
Vol 3 (2) ◽  
pp. 42-75
Author(s):  
Tahar TOUAITIA ◽  
Roumaissa MAAMRI

The purpose of this study is to identify the governance system and its principles, And the extent  of  commitment  in  Tax institutions  to  applying  their  principles.To help them develop tax inspection mechanisms, To achieve the objectives of the study, a random sample of 46 members of the 50 employees of the Directorate of Taxation of Oum El Bouaghi.The study relied on the descriptive method of analysis in order to provide the theoretical basis for the study and inductive in the applied side to test the impact of applying the principles of governance in the development of tax inspection mechanisms. In this study we rely on the questionnaire tool included the first axis of the principles of governance and the second axis contains the terms of the tax inspection, according to the Likert scale five, and to test the hypotheses of the study were adopted some statistical methods such as simple regression coefficients and alpha Cronbach's coefficient .to measure the sincerity of the study, this study concluded The respondents consider that the tax institution in question is concerned with all the principles of governance because all the principles have achieved significant results.

Author(s):  
Tara Anglelorenza Pricilly Dea ◽  
Aliefya Rachim Maharani

The impact of the COVID-19 pandemic has limited the space for the community and health workers to provide health services. In this study, we want to see how the role of health workers can minimize health problems that occur in the field. GERMAS (Gerakan Masyarakat Hidup Sehat) which contains to implement the health service programs seeks to provide information through mobile broadcasts on services for preventing Covid-19 activities through vaccination and distributes anthelmintics to children, which is expected to be a forum for the health service to keep interacting with children and societies and also to give some meanings or messages to conveyed the community. This research used a qualitative descriptive method with case study methods and data collection techniques through interviews and observations. The theory used in this research is Coordinated Management of Meaning. For the results, Tanjung Selor Health Center Health Workers and the Tanjung Selor community set a pattern to create meaning in their communication. Health workers and communities create meaning and interpret meaning in their activities through the GERMAS Program.


2017 ◽  
Vol 5 (1) ◽  
pp. 64-80
Author(s):  
Noor Alaqra

The study aims at finding the results of applying the criteria of governance on the development of human resources in the big local organizations in Qalqilya. It also attempts to find the importance, criteria and indications of governance and requirements to measure their effects on human resources development. The researcher used the analytical descriptive method to achieve the aims using a questionnaire designed for the purpose. It was distributed to a random sample of 20% of local organizations’ workers in Qalqilya, Azzoun, Hablah, Kufr-Thulth and Jayyous. The results of the study assured the positive effective role of applying the governance on the human resources development in the local organizations in Qalqilya without being affected by the variables of gender, organization’s location, nature of position, qualifications and experience. The researcher recommended the necessity of adopting the concept of governance by the local organizations and applying its principles and criteria there, in addition to consolidating the tasks of censorship by following, practising and implementing the criteria of governance in the big local organizations.


Author(s):  
Mohammed Elnagi Elgafari, Ehmaid Abu Khanger Mohammed Algoha Mohammed Elnagi Elgafari, Ehmaid Abu Khanger Mohammed Algoha

The study aimed to identify the reality of the small and medium enterprises in Libya and the role of financial risks management in the success of these projects. The study followed the historical descriptive method and the quantitative methodology. The data were collected by means of a questionnaire, distributed to a simple random sample of small and medium enterprises, and analyzed through the SPSS program. The study found that, the lack of liquidity and the risk of repayment of loans come at the forefront of the financial risks affecting small and medium enterprises in the region of Sabha in Libya. The most important recommendations of the study: the need to develop the strategy of small and medium enterprises, after a careful and realistic analysis of its environment. Develop a realistic strategy for projects, taking into account the risks faced by these enterprises.


2020 ◽  
Author(s):  
Charismananda Prasdi Piesa

In the modern era, Javanese culture began to be swept aside by foreign cultures, besides that Javanese also began to be forgotten because many young people lacked much Javanese language, this was due to lack of Javanese language education being applied in schools. The purpose of this study is to provide a way for young people to better understand the importance of Javanese in preserving Javanese culture. The method used in this research is a qualitative descriptive method using an observation and case study approach. The results obtained in this research based on descriptive qualitative methods are increasing the sensitivity of the community, especially young people, about the role of Javanese language education in the preservation of Javanese culture, especially in the modern era. Considering that many young people today do not understand the importance of Javanese language education in preserving Javanese culture. This research is also intended to preserve Javanese culture itself. Through the research objectives, the impact that occurs is the sensitivity of young people to the role of Javanese language education and the preservation of Javanese culture itself.


Author(s):  
Noor Alaqra

The study aims at finding the results of applying the criteria of governance on the development of human resources in the big local organizations in Qalqilya. It also attempts to find the importance, criteria and indications of governance and requirements to measure their effects on human resources development. The researcher used the analytical descriptive method to achieve the aims using a questionnaire designed for the purpose. It was distributed to a random sample of 20% of local organizations’ workers in Qalqilya, Azzoun, Hablah, Kufr-Thulth and Jayyous. The results of the study assured the positive effective role of applying the governance on the human resources development in the local organizations in Qalqilya without being affected by the variables of gender, organization’s location, nature of position, qualifications and experience. The researcher recommended the necessity of adopting the concept of governance by the local organizations and applying its principles and criteria there, in addition to consolidating the tasks of censorship by following, practising and implementing the criteria of governance in the big local organizations.


2020 ◽  
Vol 4 (1) ◽  
pp. 31-60
Author(s):  
Mohammed Karim GUERROUF ◽  
Hanane KHENTOUCHE

This study aims to identify the system of banking governance and its principles and the extent of banks ’commitment to these principles, in aim to help it to develop banking risk management. Analytical descriptive approach applied to cover the theoretical basis of the study, and inductive in the applied side to test the application of the governance principles in the development of banking risk management. The study relied on a questionnaire that included two axis. The first axis for governance principles and the second axis for risk management, using Likart's five-point scale. To test the hypotheses, many statistical methods were used, such as simple regression coefficients and the Cronbach’s Alpha coefficient, to measure the reliability of the questionnaire. This study concluded that the respondents consider that the banking agencies in question are concerned with all principles of banking governance because all principles have achieved significant results


2019 ◽  
Vol 3 (1) ◽  
Author(s):  
Helly Ocktilia

This study aims to gain a deeper understanding of the existence of the local social organization in conducting community empowerment. The experiment was conducted at Community Empowerment Institution (In Indonesia it is referred to as Lembaga Pemberdayaan Masyarakat/LPM). LPM Cibeunying as one of the local social institution in Bandung regency. Aspects reviewed in the study include the style of leadership, processes, and stages of community empowerment, as well as the LPM network. The research method used is a case study with the descriptive method and qualitative approach. Data collection was conducted against five informants consisting of the Chairman and LPM’s Board members, village officials, and community leaders. The results show that the dominant leadership style is participative, in addition to that, a supportive leadership style and directive leadership style are also used in certain situations. The empowerment process carried out per the stages of the empowerment process is identifying and assessing the potential of the region, problems, and opportunities-chances; arranging a participative activity plan; implementing the activity plan; and monitoring and evaluating the process and results of activities. The social networking of LPM leads to a social network of power in which LPM can influence the behavior of communities and community institutions in utilizing and managing community empowerment programs. From the research, it can be concluded that the model of community empowerment implemented by LPM Cibeunying Village is enabling, empowering, and protecting.


2020 ◽  
Vol 15 (2) ◽  
pp. 95-109
Author(s):  
Heba Aziz ◽  
Osman El-Said ◽  
Marike Bontenbal

The objective of this study was to measure the level of cruise tourists' satisfaction as well as the relationship between satisfaction, recommendation, return intention, and expenditure. Also, the impact of factors such as nationality, length of the visit, and age on the level of expenditure was measured. An empirical approach for data collection was followed and a total of 152 questionnaires were collected from cruise tourists visiting the capital city of Oman, Muscat, as cruise liners anchor at Sultan Qaboos Port. Results of the regression analysis supported the existence of a causal relationship between satisfaction with destination attributes, overall satisfaction, recommendation, return intention, and expenditure. It was found that the average expenditure varies according to age and length of the visit. Recommendations for policy makers were suggested on how to increase the role of cruise tourism in strengthening the economy.


Author(s):  
Rade M. Ciric ◽  
Sasa N. Mandic

AbstractThe Republic of Serbia must make significant efforts to promote and exploit renewable energy sources and increase energy efficiency in all energy sectors to ensure energy security and economic competitiveness, reduce the negative impact on the environment from energy production and use, and contribute to global efforts to reduce greenhouse gases. Within the paper several issues of integration of recently realized CHP plant are introduced and discussed. Firstly, the legal and energy policy issues in the Republic of Serbia regarding connecting CHP to the grid are presented. The challenges and technical solutions for CHP connection to the grid, as well as power quality issues and the role of the CHP plant during the restoration of power supply during the maintenance of the substation and unplanned loss of high voltage supply, are presented and discussed. Finally, the impact of prospective massive integration of CHP on the energy balance and CO2 emission reduction in the province of Vojvodina in Serbia is investigated and discussed. Since it is the first CHP plant realized in Serbia, it is crucial that experience be shared to all potential stakeholders in the future energy efficiency projects.


Author(s):  
Oriol Ríos-González ◽  
Mimar Ramis-Salas ◽  
Juan Carlos Peña-Axt ◽  
Sandra Racionero-Plaza

Background: Men who develop behaviors connected with the model of hegemonic masculinity present several health problems. Previous research has shown the types of problems that men commonly suffer in this regard such as chronic diseases, dietary disorders, and traffic accidents. To combat and overcome this situation, several campaigns, policies and recommendations have been undertaken, and consequently, their influence has been analyzed. However, there have been few investigations into the role of men’s friendship in the reduction of these physical health problems. The findings presented in this article are focused on this issue, illustrating the impact of male friendship on the shaping of healthy behaviors. Methods: Drawing upon a qualitative-based methodology articulated in a case study of the Men in Dialogue association, located in Spain, the study has followed the premises of the communicative approach, a total of 15 structured online open-ended questionnaires have been performed and analyzed. The median age of the participants is 37.5 years. Results: The findings show how men involved in Men in Dialogue are promoting a kind of masculine friendship that is improving men’s emotional well-being and, consequently, their physical health.


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