scholarly journals Utilization of Tax Reliefs among Workers in Ghana: A Case Study of University Hospital, Legon

Author(s):  
Freda Asantewaa Omane ◽  
Frederick Affum

The study examined the reasons why public workers do not utilize Ghana’s tax relief scheme and its associated challenges with the University Hospital, Legon as the case study. The mixed method approach was adopted thus using both qualitative and quantitative method of collecting data. Questionnaires were distributed to and responses obtained from 174 staffs of the University Hospital, Legon selected using the stratified random sampling and the simple random sampling method whereas four (4) purposively selected officials of the Ghana Revenue Authority were also interviewed. Majority of respondents had no information or knowledge about the tax relief scheme in Ghana and this is largely attributable to inadequate seminars organized by Ghana Revenue Authority in creating public awareness on its benefits to taxpayers in Ghana. Furthermore, complex procedures or processes coupled with inadequate knowledge regarding how to apply are major reasons why tax reliefs are not utilized. To others, the subject of tax reliefs was not very necessary as they do not have much information on its existence, benefits and how to access it. The study recommended vigorous and regular symposiums to educate the public on the benefits accruing to utilizing tax reliefs extending this publicity among the various social welfare departments and the physically challenged groups in Ghana. The study also recommended a more simplified application process and forms to be put in place but the Ghana Revenue Authority to eliminate the discouraging factor taxpayers have whenever tax reliefs and its application is cited.

2019 ◽  
Vol 4 (2) ◽  
pp. 46-48 ◽  
Author(s):  
Yasmin Salim

A person’s livelihood implies as the means of securing the basic necessities of life, example food, water, shelter and clothing. A livelihood is sustainable only when they can address, recover, maintain or enhance their necessities, now and the future. However, Rohingya refugee is lack of official status in Malaysia and they have a limited access on a sustainable livelihood. This study aims to understand and determine whether the current household income able to create a sustainable livelihood. The sample was selected based on simple random sampling method for which the sampling frame are those refugees reside in Taman Senangin. The findings indicate majority of household expenditures increases while saving, were allocated only a small proportion of their remaining income. Hence, with the small proportion of saving, they are able to survive day-to-day life and are sustainable if the proportion of saving increased.


2019 ◽  
Vol 7 (2) ◽  
pp. 118
Author(s):  
Rahidin Haji Anang ◽  
Harniatun Iswarini ◽  
Yutika Latasari

 ABSTRACT The purpose of this research is to know the implementation of Law Number 16 Year 2006 as Basic Law of Revitalization of Agricultural Extension Case in Banyuasin Regency and to know the obstacles in the implementation of Law Number 16 Year 2006 as Basic Law of Revitalization of Agricultural Extension Case in Banyuasin Regency then to know response agricultural extension workers  and farmers with the implementation of Law Number 16 of 2006 as Basic Law of Revitalization of Agricultural Extension Case in Banyuasin Regency.  This research was conducted in Banyuasin Regency, South Sumatera Province.  The research method used is Case Study method, for sampling method used Purposive Sampling, Simple Random Sampling and Accidental Sampling method.  Data collection methods used in this study are observation and direct interviews to the respondents.  Data processing is done by using descriptive-qualitative method.  From the results of research shows Implementation of agricultural extension revitalization in Banyuasin Regency has been run in accordance with the law number 16 of 2006 and the obstacles faced in the implementation is the problem of budget and shortage of extension workers then Agricultural Extension workers give a positive response because with the application of legislation Number 16 of 2006 agricultural extension has a clear basic law so that its activities become more focused then the response from farmers with the implementation of the law also gives a good response because they feel that agricultural extension becomes more active in carrying out its activities.ABSTRAK Penelitian ini bertujuan untuk mengetahui implementasi Undang-Undang Nomor 16 Tahun 2006 Sebagai Payung Hukum Revitalisasi Penyuluhan Pertanian Kasus di Kabupaten Banyuasin beserta hambatan dalam penerapannya dan kemudian untuk mengetahui respon penyuluh dan petani dengan diterapkannya Undang-Undang Nomor 16 Tahun 2006 Sebagai Payung Hukum Revitalisasi Penyuluhan Pertanian Kasus di Kabupaten Banyuasin.  Penelitian ini dilaksanakan di Kabupaten Banyuasin Provinsi Sumatera Selatan.  Metode penelitian yang digunakan adalah metode studi kasus (Case Study), untuk metode penarikan contoh digunakan metode Purposive Sampling, Simple Random Sampling, dan Accidental Sampling.  Metode pengumpulan data yang digunakan dalam penelitian ini adalah observasi dan wawancara langsung kepada responden.  Pengolahan data dilakukan dengan menggunakan metode deskriptif-kualitatif.  Dari hasil penelitian menunjukkan Implementasi revitalisasi penyuluhan pertanian di wilayah Kabupaten Banyuasin telah berjalan sesuai dengan undang-undang nomor 16 tahun 2006.  Lalu hambatan yang dihadapai dalam penerapan tersebut adalah masalah anggaran dan kekurangan tenaga penyuluh pertanian. Kemudian penyuluh pertanian memberikan respon yang positif karena dengan diterapkannya undang-undang nomor 16 tahun 2006 penyuluhan pertanian memiliki payung hukum yang jelas sehingga kegiatannya menjadi lebih terarah.  Sedangkan respon dari petani dengan diterapkannya undang-undang tersebut juga memberikan tanggapan yang baik karena mereka merasa bahwa penyuluh pertanian menjadi lebih aktif dalam melaksanakan kegiatannya.


2020 ◽  
Vol 12 (12) ◽  
pp. 4984
Author(s):  
Veronika Andrea ◽  
Stilianos Tampakis ◽  
Paraskevi Karanikola ◽  
Maria Georgopoulou

Bioclimatic housing design is regarded as an important pillar towards energy policies. Additionally, it is closely affiliated with the performance of energy efficiency of buildings. The citizens’ views and their adaptation to energy saving practices can be utilized as an important data base in order to design, improve and properly manage urbanization and environmental challenges in the residential sector. For the capitalization of the citizens’ views in Orestiada, the newest city in Greece, simple random sampling was applied on data that were collected via personal interviews and with the use of a structured questionnaire. Reliability and factor analyses were applied for the data processing along with hierarchical log-linear analysis. The latter was utilized for the statistical clustering of citizens into given distinct groups—clusters, arising by factor analysis. The main findings revealed that the citizens are merely aware of bioclimatic principles, while only a small percentage of 28.8% adopts some primary bioclimatic disciplines. Conclusively, it should be noted that there is a need for effective planning towards empowerment on energy efficiency in the residential sector of the city. Notwithstanding, it should not be disregarded the need for the incorporation of conceptual frameworks in urban planning. This is an approach that prerequisites public awareness and the stakeholders’ participation in decision making processes.


2018 ◽  
Vol 68 ◽  
pp. 04022
Author(s):  
Fifian Permatasari ◽  
Munajat

This study aimed to analyse the risk income of fish business in Ranau Lake of South Sumatera Indonesia. The location is determined by purposive on the banks of Ranau Lake, South OKU, South Sumatera Province, Indonesia. The method of this research is case study method, and simple random sampling as the sample method, with take 62 samples of 81 total population. The result showed that the income from this business is Rp 148.459.460 a year. Risk analysis showed that this business will not face risk significantly, which is indicated by the coefficient of variation of 0.0892004791 with a lower limit value of the income is Rp 121.974.150.081.


2000 ◽  
Vol 20 (4) ◽  
pp. 303-310
Author(s):  
Verônica de Freitas ◽  
◽  
Luzenira Alves Brasileiro ◽  

Traffic is getting increasingly chaotic and the jams are getting more and more frequent in such way that people's lives in cities are being affected with reduced quality of life due to the time spent to come and go for everyday tasks, therefore the importance of studying traffic demands for installation of cycle routes in order to contribute to the reduce the usage of motorized vehicles. This case study was held in the city of Presidente Epitácio-SP, applying 1763 questionnaires which were applied in a total of 41.511 inhabitants. The number of questionnaires that were applied were defined by the statistical method Simple Random Sampling (AAS). These data from the questionnaires resulted in matrices source destination, S/D, via Google Maps software, which allowed the research to obtain the main mode used, and the greater flow routes. Non-motorized modes predominated in results in 50%, thus clearly showing the necessity for cycle lanes in the aforementioned town.


2020 ◽  
Vol 7 (1-2) ◽  
pp. 110-128
Author(s):  
Philip Arthur Gborsong ◽  
Anita B. Appartaim

Rules have been formulated on how adverbials are used. Such rules as stated by Quirk and Greenbaum (1973), Hornby (1975) and Swan (1995) are silent on how a few adverbials that have no restrictions regarding their position and order in sentences should be used. This paper, relying on language variation in the second language setting as a theoretical framework, explored how undergraduate students used these kinds of mobile adverbials. The quantitative research design and a simple random sampling were applied to select a total of 100 essays and exercises from fresh undergraduates of the University of Cape Coast, Ghana. Analysing these essays and exercises, we concluded that although the adverbial is an optional clausal element, the undergraduate students used it in providing further information on the other clausal elements. In addition, the undergraduate students often placed the adverbials in the mid position of their sentences. Keywords: Adverbials, GE, Undergraduate students, Clausal elements, Effective communication


2020 ◽  
Vol 4 (2) ◽  
pp. 115-126
Author(s):  
Muhammad Ramaditya ◽  
Amirul Wahid Prihantoro

The objective of this study is analyzed the impact of organizational culture, training, and leadership on the work performance of civil workers in financial and development supervisory agency. This research uses an associative approach with simple random sampling technique which is measured by SEM using the Smart PLS 3.0 application. The population of this study was 330 civil workers in Financial and Development Supervisory Agency (BPKP). The results of the study shown that the Organizational Culture Variables did not significantly influence work Performance of the civil worker in Financial and Development Supervisory Agency, but do not pass the reliability test. Training Variables have a positive and significant effect on the work performance of the civil workers. Leadership variables have a positive and significant effect on the work performance of the civil workers in Financial and Development Supervisory Agency.


The era of revolution 4.0 is an era where almost all data processing transactions are connected to each other, so the decisions taken by a leader in the work culture of employees can be easily monitored. The objective of this research is to study the effect of work culture and leadership on employee commitment. The process of research was conducted at PT. Astra Agro Lestari Tbk. it has used case study methode. The samples of research were 105 employee of PT Astra Agro Lestari Tbk. that were selected in a simple random sampling. The results of finding are: (1) there is a positively direct effect of work culture on employee commitment, (2) there is a positively direct effect of leadership on employee commitment (3) there is a positive direct effect of work culture and leadership together on employee commitment. Referring to these findings, the researcher could conclude that employee commitment is positively affected by work culture and leadership. Therefore, to maintain employee commitment, the organization has to apply the work culture and leadership. Finally, it should be concluded that work culture and leadership should be taken into consideration in generating the employee commitment


2020 ◽  
Vol 9 (1) ◽  
Author(s):  
Renata Risky Maulina ◽  
Sri Subekti ◽  
Cica Yulia

Anak sekolah rentan terhadap masalah kekurangan maupun kelebihan gizi. Salah satu faktor penyebab masalah tersebut adalah kualitas konsumsi pangan yang dikonsumsi setiap harinya. Tujuan dalam penelitian ini yaitu untuk mengetahui status gizi siswa, konsumsi pangan siswa serta kualitas diet siswa Sekolah Dasar Kreatif Harapan Bangsa Cimahi. Metode pada penelitian ini yaitu deskriptif kuantitatif dengan desain case study. Populasi sebanyak 75 siswa Sekolah Dasar Kreatif Harapan Bangsa Cimahi. Teknik pengambilan sampel adalah Simple Random Sampling yang digunakan sebanyak 42 siswa mulai dari kelas 4, 5 dan 6 Sekolah Dasar Kreatif Harapan Bangsa Cimahi. Hasil penelitian yang diperoleh adalah sebanyak (12%) siswa berstatus gizi kurus, (69%) siswa berstatus gizi normal, sebanyak (17%) siswa berstatus gizi gemuk dan sebanyak (2%) siswa berstatus gizi obesitas. Rata-rata konsumsi makan siswa adalah 2183,7 kal per harinya dengan protein sebanyak 59,6 gram, lemak sebanyak 70,3 gram, kharbohidrat sebanyak 289,9 gram, kalsium sebanyak 679,8 mg, phosfor sebanyak 700,6 mg, vitamin A sebanyak 581 mg, vitamin B sebanyak 1,97 mg, dan vitamin C sebanyak 51,6 mg. Kualitas diet siswa pada hari sekolah sebanyak (11,9%) buruk, (83,3 %) need improvement dan (4,8 %) baik. Sedangkan kualitas diet siswa pada hari libur adalah sebanyak (12%) buruk dan (88%) need improvement. Rekomendasi bagi lembaga terkait adalah untuk memberikan pengetahuan dan pendampingan untuk pola makan siswa pada hari sekolah dan pada hari libur bagi ibu untuk memperhatikan makanan yang dikonsumsi anak sehingga menghasilkan pola makan yang baik.Kata Kunci : Kualitas Diet , Sekolah Dasar , Siswa


2021 ◽  
Vol 2 (2) ◽  
pp. 33-42
Author(s):  
NAILA SAYYED ◽  
SAQIB SHAHZAD ◽  
IHTESHAM KHAN ◽  
DR. JEHANGIR

The study was an attempt to find out the effect of Myers Briggs Big Five personality characteristics on task conflict. The employees working in the telecommunication sector were considered as the population of the study. The employees were selected randomly. 180 questionnaires were distributed among employees. 127 properly filled questionnaires were received back from the respondents. The response rate was 70.56 percent. Simple Random sampling technique was used for the study. Analysis was used to testify the hypotheses of the study. As per the results of regression analysis big five personality characteristics were found to have significant effect on task conflict.


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