scholarly journals A Conceptual Research Paper on Tax Compliance and Its Relationships

2019 ◽  
Vol 14 (10) ◽  
pp. 134
Author(s):  
K. G. Asela Gamini Bandara ◽  
W. M. R. B. Weerasooriya
Keyword(s):  
Sri Lanka ◽  
Review Paper ◽  
Critical Role ◽  
Tax Compliance ◽  
Research Articles ◽  
Future Research ◽  
Future Studies ◽  
New Knowledge ◽  
Present Context ◽  
Conceptual Research

This paper aims to elaborate the different views held by various scholars in connection with tax compliance and its relationships with other variables, which will become more useful for future researchers when they are planning to undertake any particular research in relation to this area in addition, this also plays a critical role when gaining new knowledge as well as broaden the existing knowledge in relation to this particular area. Hence, it reviews the previous literature brought by the previous scholars to identify the relevant concepts and their importance to the present context, therefore, the researcher was studied around 250 research articles, which were published by various organizations and the other different authors. Finally, around 100 articles were drawn and reviewed to ascertain relevant concepts and their validity to the present context in Sri Lanka. Therefore, the conceptual ideas brought from this review paper will set a new direction for future research that will help to understand the significances of these conceptual ideas. If it makes sense in the future studies, then these concepts will apply to different practical situations in Sri Lanka as well as globally.

DEVELOPMENT OF A CONCEPTUAL FRAMEWORK FOR STUDYING THE FACTORS THAT ARE ASSOCIATED TO THE TAX COMPLIANCE

2020 ◽  
pp. 01-08
Author(s):  
K.G Asela Gamini Bandara ◽  
W.M.R.B. Weerasooriya
Keyword(s):  
Sri Lanka ◽  
Review Paper ◽  
Tax Compliance ◽  
The Other ◽  
Future Research ◽  
New Model ◽  
Independent Variables ◽  
Proposed Model ◽  
The Future ◽  
New Research

This review paper aims at suggesting a new model instead of relying on the conceptual frameworks which were based on the previous empirical examinations however when developing this new model, the researcher considered the tax information, taxpayers' attitudes and tax compliance costs as independent variables as suggested by the other scholars. The willingness of the taxpayers to pay taxes considers as a moderating variable because it influences the relationships between each of the independent variables with the dependent variable. On the other hand, new researchers have more opportunities to practice this proposed model as a foundation when they decide to carry out new research in the same field in the future. Therefore, the proposed model will set a new direction for future research that will help future researchers to understand the significance of the various concepts. It will apply to any particular taxpayers' group in Sri Lanka as well as globally and also future researchers can be able to justify to what extent this new model will be applicable when they decide to carry out similar research in the future.

scholarly journals PSYCHOGEOGRAPHICAL EXPERIENCE BETWEEN THE SELF AND THE PLACE

2022 ◽  
Vol 7 (1) ◽  
pp. 243-263
Author(s):  
Mohd Fadhli Shah Khaidzir ◽  
Ruzy Suliza Hashim ◽  
Noraini Md. Yusof
Keyword(s):  
Critical Role ◽  
Critical Factor ◽  
The Self ◽  
Future Research ◽  
Future Studies ◽  
Place Meaning ◽  
Solid Foundation ◽  
Self Discovery ◽  
Attachment Place

Background and Purpose: The absence of psychogeographical awareness is a critical factor contributing to the lackadaisical attitudes towards the place and its environment. As a result, it enables an individual to fully experience a location, both physically and intellectually, while also gaining a feeling of self-discovery and self-realisation.   Methodology: The purpose of this study was to examine the responses of a group of individuals who participated in a field observation. 40 participants from a Malaysian university's foundation level were brought to Malacca to experience the environment's geographical scenery at their own leisure. The survey data was then manually transcribed and analysed in accordance with the study's aim.   Findings: Interactions with individuals and observation of features in the countryside and urban surroundings enabled participants to go on a psychogeographical journey that influenced their way of thinking and behaving. All participants felt that the journey had influenced their experiences and perspectives on their thinking and behaviour, highlighting the critical role of this notion in establishing the connection between place and self.   Contributions:  The findings of this study provide a solid foundation for future research in the field of psychogeography. The data may be used as a baseline for future studies to determine whether a comparable impact exists in other locations, with or without significant features like those found in Malacca.   Keywords: Psychogeography, place attachment, place meaning, self-discovery, Malacca.   Cite as: Khaidzir, M. F. S., Hashim, R. S., & Md. Yusof, N. (2022). Psychogeographical experience between the self and the place.  Journal of Nusantara Studies, 7(1), 243-263. http://dx.doi.org/10.24200/jonus.vol7iss1pp243-263

scholarly journals Bouncing Back and Jumping Forward: Scoping the Resilience Landscape of International Sports Events And Implications for Events and Festivals

2020 ◽  
Vol 24 (1) ◽  
pp. 185-196 ◽  
Author(s):  
Richard Shipway ◽  
Lee Miles
Keyword(s):  
Disaster Management ◽  
Early Stage ◽  
Theory And Practice ◽  
Future Research ◽  
Future Studies ◽  
Sports Events ◽  
Body Of Knowledge ◽  
Stage Of Development ◽  
New Knowledge ◽  
Interdisciplinary Study

The purpose of this conceptual article is to critically scope the resilience landscape to help better understand how future studies on international sports events and venues could be informed by existing work in disaster management and resilience studies. The article suggests that within the differing benchmarks currently used to define and classify major international sports events, at present crises and disaster management considerations are largely ignored or underestimated. The article reviews previous research in crisis and disaster management, highlighting the potential for closer synergies between both sport and events studies and crisis and disaster management fields. It contributes new knowledge through the introduction of an international sports events (ISEs) resilience continuum to assist with better understanding resilience. The broader implications for events and festivals are highlighted. Although the interdisciplinary study of crisis, disasters, and emergency management has become increasingly sophisticated, the identification of synergies and useful concepts in relation to both sport and events studies to inform these areas is still at an early stage of development. This article adds to the limited body of knowledge on sports events resilience, and in doing so highlights potential avenues for future research in both sport and events, in terms of both theory and practice.

Combating COVID-19 Together: China’s Collaborative Response and the Role of Business Associations

2020 ◽  
Vol 49 (6) ◽  
pp. 1161-1172
Author(s):  
Zhibin Zhang ◽  
Yongdong Shen ◽  
Jianxing Yu
Keyword(s):  
Extreme Events ◽  
Institutional Environment ◽  
Critical Role ◽  
Future Research ◽  
Business Associations ◽  
Configurational Approach ◽  
Multiple Components ◽  
New Knowledge ◽  
Practical Implications

Drawing on data from Zhejiang Province, this study explores China’s collaborative response to COVID-19 in which business associations played a critical role. Consistent with existing literature on cross-sector collaboration and nonprofit contributions in extreme events, the preliminary findings of this study carry significant implications for future research to advance new knowledge. Specifically, two important next steps of future research that hold considerable promise—examining the overwhelming impact of the institutional environment on collaboration and accounting for the complex mechanisms in which multiple components of collaboration create outcomes through a configurational approach—emerged from this study. In addition, the practical implications of these findings are highlighted.

scholarly journals A Critical Review of Success Factors for Sustainable Agritourism Development

2021 ◽  
Vol 10 (10(6)) ◽  
pp. 1778-1793
Author(s):  
Rudorwashe Baipai ◽  
Oliver Chikuta ◽  
Edson Gandiwa ◽  
Cheidza Mutanga
Keyword(s):  
Success Factors ◽  
Review Paper ◽  
Developed Countries ◽  
Research Articles ◽  
Research Approach ◽  
Future Studies ◽  
Sustainable Tourism Development ◽  
Current State ◽  
Research Themes ◽  
The Developed Countries

Sustainable agritourism development is at the apex of contemporary discussions on sustainable tourism development as evidenced by enormous studies being done on this tourism concept. This review paper discussed the contributions of one hundred and five (105) research articles that were published in several tourism journals. The main objective of this paper was to establish the current state of literature on Success Factors (SFs) for sustainable agritourism development, identify research gaps, suggest areas of future study and draw lessons that are of importance to the development of agritourism in Zimbabwe. Statistical analysis was employed in order to establish the distribution of the sampled research articles over time, by continent, distribution by research method, distribution by research approach and distribution by research themes. The results of this study revealed that research on agritourism development is biased towards the developed countries, most of the research used qualitative research with focus more on the supply side and little has been done to establish the requirements and CSFs for the development of this tourism concept. The findings of this study provide a baseline upon which future studies in agritourism, could be build.

Attachment Organization in Suicide Prevention Research

Crisis ◽  
2014 ◽  
Vol 35 (1) ◽  
pp. 60-66 ◽  
Author(s):  
Amanda Venta ◽  
Carla Sharp
Keyword(s):  
Risk Factors ◽  
Suicidal Ideation ◽  
Suicide Attempt ◽  
Interpersonal Relationships ◽  
Suicide Ideation ◽  
Suicide Attempts ◽  
Critical Role ◽  
Self Report ◽  
Future Research ◽  
Self Harm

Background: Identifying risk factors for suicide-related thoughts and behaviors (SRTB) is essential among adolescents in whom SRTB remain a leading cause of death. Although many risk factors have already been identified, influential theories now suggest that the domain of interpersonal relationships may play a critical role in the emergence of SRTB. Because attachment has long been seen as the foundation of interpersonal functioning, we suggest that attachment insecurity warrants attention as a risk factor for SRTB. Aims: This study sought to explore relations between attachment organization and suicidal ideation, suicide attempts, and self-harm in an inpatient adolescent sample, controlling for demographic and psychopathological covariates. Method: We recruited 194 adolescents from an inpatient unit and assigned them to one of four attachment groups (secure, preoccupied, dismissing, or disorganized attachment). Interview and self-report measures were used to create four variables reflecting the presence or absence of suicidal ideation in the last year, single lifetime suicide attempt, multiple lifetime suicide attempts, and lifetime self-harm. Results: Chi-square and regression analyses did not reveal significant relations between attachment organization and SRTB, although findings did confirm previously established relations between psychopathology and SRTB, such that internalizing disorder was associated with increased self-harm, suicide ideation, and suicide attempt and externalizing disorder was associated with increased self-harm. Conclusion: The severity of this sample and methodological differences from previous studies may explain the nonsignificant findings. Nonsignificant findings may indicate that the relation between attachment organization and SRTB is moderated by other factors that should be explored in future research.

International Archival Auditing and Assurance Research: Trends, Methodological Issues, and Opportunities

2016 ◽  
Vol 35 (3) ◽  
pp. 1-32 ◽  
Author(s):  
Roger Simnett ◽  
Elizabeth Carson ◽  
Ann Vanstraelen
Keyword(s):  
Audit Quality ◽  
Research Trends ◽  
Data Sources ◽  
Quality Data ◽  
Research Articles ◽  
Future Research ◽  
Evidence Based ◽  
Methodological Issues ◽  
Comprehensive Review ◽  
Support Evidence

SUMMARY We present a comprehensive review of the 130 international archival auditing and assurance research articles that were published in eight leading accounting and auditing journals for 1995–2014. In order to support evidence-based international standard setting and regulation, and to identify what has been learned to date, we map this research to the International Auditing and Assurance Standards Board's (IAASB) Framework for Audit Quality. For the areas that have been well researched, we provide a summary of the findings and outline how they can inform standard setters and regulators. We also observe a significant evolution in international archival research over the 20 years of our study, as evidenced by the measures of audit quality, data sources used, and approaches used to address endogeneity concerns. Finally, we identify some challenges in undertaking international archival auditing and assurance research and identify opportunities for future research. Our review is of interest to researchers, practitioners, and standard setters/regulators involved in international auditing and assurance activities.

scholarly journals Cyberstalking Victimization Model Using Criminological Theory: A Systematic Literature Review, Taxonomies, Applications, Tools, and Validations

Electronics ◽  
2021 ◽  
Vol 10 (14) ◽  
pp. 1670
Author(s):  
Waheeb Abu-Ulbeh ◽  
Maryam Altalhi ◽  
Laith Abualigah ◽  
Abdulwahab Ali Almazroi ◽  
Putra Sumari ◽  
...  
Keyword(s):  
Data Analysis ◽  
Structural Equation ◽  
Large Scale ◽  
Review Paper ◽  
Essential Element ◽  
Routine Activities ◽  
Criminological Theory ◽  
Equation Modeling ◽  
Future Research ◽  
Proposed Model

Cyberstalking is a growing anti-social problem being transformed on a large scale and in various forms. Cyberstalking detection has become increasingly popular in recent years and has technically been investigated by many researchers. However, cyberstalking victimization, an essential part of cyberstalking, has empirically received less attention from the paper community. This paper attempts to address this gap and develop a model to understand and estimate the prevalence of cyberstalking victimization. The model of this paper is produced using routine activities and lifestyle exposure theories and includes eight hypotheses. The data of this paper is collected from the 757 respondents in Jordanian universities. This review paper utilizes a quantitative approach and uses structural equation modeling for data analysis. The results revealed a modest prevalence range is more dependent on the cyberstalking type. The results also indicated that proximity to motivated offenders, suitable targets, and digital guardians significantly influences cyberstalking victimization. The outcome from moderation hypothesis testing demonstrated that age and residence have a significant effect on cyberstalking victimization. The proposed model is an essential element for assessing cyberstalking victimization among societies, which provides a valuable understanding of the prevalence of cyberstalking victimization. This can assist the researchers and practitioners for future research in the context of cyberstalking victimization.

scholarly journals Training may enhance early childhood educators’ self-efficacy to lead physical activity in childcare

2021 ◽  
Vol 21 (1) ◽  
Author(s):  
Brianne A. Bruijns ◽  
Andrew M. Johnson ◽  
Jennifer D. Irwin ◽  
Shauna M. Burke ◽  
Molly Driediger ◽  
...  
Keyword(s):  
Physical Activity ◽  
Early Childhood ◽  
Self Efficacy ◽  
Critical Role ◽  
Early Childhood Educators ◽  
Outdoor Play ◽  
Future Research ◽  
Intervention Component ◽  
Space Extension ◽  
The Impact

Abstract Background Early childhood educators (ECEs) play a critical role in promoting physical activity (PA) among preschoolers in childcare; thus, PA-related training for ECEs is essential. The Supporting PA in the Childcare Environment (SPACE) intervention incorporated: 1. shorter, more frequent outdoor play sessions; 2. provision of portable play equipment; and, PA training for ECEs. An extension of the SPACE intervention (the SPACE-Extension) incorporated only the shorter, more frequent outdoor play periods component of the original SPACE intervention. The purpose of this study was to explore the individual impact of these interventions on ECEs’ PA-related self-efficacy and knowledge. Methods ECEs from the SPACE (n = 83) and SPACE-Extension (n = 31) were administered surveys at all intervention time-points to assess: self-efficacy to engage preschoolers in PA (n = 6 items; scale 0 to 100); self-efficacy to implement the intervention (n = 6 items); and, knowledge of preschooler-specific PA and screen-viewing guidelines (n = 2 items). A linear mixed effects model was used to analyze the impact of each intervention on ECEs’ self-efficacy and knowledge and controlled for multiple comparison bias. Results The SPACE intervention significantly impacted ECEs’ self-efficacy to engage preschoolers in PA for 180 min/day (main effect), and when outdoor playtime was not an option (interaction effect). Further, the interaction model for ECEs’ knowledge of the total PA guideline for preschoolers approached significance when compared to the main effects model. Participants within the SPACE-Extension did not demonstrate any significant changes in self-efficacy or knowledge variables. Conclusions Findings from this study highlight the benefit of ECE training in PA with regard to fostering their PA-related self-efficacy and knowledge. Future research should explore the impact of PA training for ECEs uniquely in order to determine if this intervention component, alone, can produce meaningful changes in children’s PA behaviours at childcare.

scholarly journals A Review on Thermal Energy Modelling for Optimal Microgrids Management

Thermo ◽  
2021 ◽  
Vol 1 (1) ◽  
pp. 63-76
Author(s):  
Mengxuan Yan ◽  
Dongxiao Wang ◽  
Chun Sing Lai ◽  
Loi Lei Lai
Keyword(s):  
Energy Management ◽  
Thermal Energy ◽  
Critical Role ◽  
Distribution Networks ◽  
Energy Resources ◽  
Future Research ◽  
Renewable Energy Resources ◽  
Energy Modelling ◽  
Microgrid Energy Management ◽  
Combined Cooling

Microgrids have become increasingly popular in recent years due to technological improvements, growing recognition of their benefits, and diminishing costs. By clustering distributed energy resources, microgrids can effectively integrate renewable energy resources in distribution networks and satisfy end-user demands, thus playing a critical role in transforming the existing power grid to a future smart grid. There are many existing research and review works on microgrids. However, the thermal energy modelling in optimal microgrid management is seldom discussed in the current literature. To address this research gap, this paper presents a detailed review on the thermal energy modelling application on the optimal energy management for microgrids. This review firstly presents microgrid characteristics. Afterwards, the existing thermal energy modeling utilized in microgrids will be discussed, including the application of a combined cooling, heating and power (CCHP) and thermal comfort model to form virtual energy storage systems. Current trial programs of thermal energy modelling for microgrid energy management are analyzed and some challenges and future research directions are discussed at the end. This paper serves as a comprehensive review to the most up-to-date thermal energy modelling applications on microgrid energy management.

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