Peran Religiusitas Sebagai Moderasi Determinan Tindakan Penggelapan Pajak

The purpose of this research is to show the effect of fairness of tax collection, subjective norms, taxation system, and tax sanctions on tax evasion, which is moderated by religiosity. This study uses a quantitative approach. The data used are primary data derived from questionnaires. The population used are entrepreneurs registered with the cooperative service, small and medium enterprises in the city of Salatiga. The sampling technique used purposive sampling to obtain as many as 33 samples. Data analysis using multiple linear regression and moderated regression analysis (MRA). The results showed that the fairness of tax collection, taxation system, and tax sanctions could not affect the act of tax evasion. Then religiosity cannot be a moderator in the act of tax evasion. However, subjective norms have been shown to influence tax evasion. Subjective norms are suggestions or invitations to those closest to them to comply with tax regulations not to commit tax evasion. Religiosity cannot reduce tax evasion because it is influenced by external factors so that religiosity as an individual value embedded in the person cannot be a component that reduces tax evasion.

Gender Transformation of Kwan Yin in Central China: The Mother Stereotype

Kwan Yin, although typically depicted as female in Chinese literature and artworks, is originally a male deity Avalokite?vara in India. This essay examines the process, reason, and impact of Kwan Yin’s feminization in the ancient Chinese context and argues that her gender transformation is a transformation to the mother stereotype. The essay mainly relies on primary source of Buddhist texts and folklores of Kwan-Yin in China and secondary sources researching the gender transformation of Kwan-Yin through historical and sociological lens. The essay concludes that while the female Kwan Yin’s popularity could be seen as gender empowering, the mother stereotype she and female deities of other religions embody in fact dismisses woman’s individual value.

The usual discourse of sustainable development and its impact on students of economics: a case from Czech higher education context

Purpose In recent decades, the concepts of sustainable development (SD) and sustainability have become a part of the everyday information flow. Is there real impact on students who have potential to become stakeholders and decision-makers? To be able to answer this question, the authors focussed on the following problems: whether the discourse of SD has any impact on students of economics concerning their knowledge of the environmental pillar of SD; and whether it has an impact on their individual value orientation towards the New Ecological Paradigm (NEP). Design/methodology/approach A group of 120 university students of economics programs from the Czech Republic was chosen for the quantitative research of this study. About a half of them have already encountered environmental education. The questionnaire included topics of environmental pillar of SD and revised NEP scale. Findings Using correlation analysis, the results show that the discourse of SD does have an impact on the students’ knowledge of the environmental pillar of sustainability and it also has an impact on their individual value orientation towards the NEP in general. The knowledge of the environmental pillar of SD is not significantly influenced by the study of a subject which included the topic of SD and its principles. Value orientation towards NEP is not significantly influenced by the study of a subject which, among other things, included the topic of SD and its principles. Research limitations/implications Findings should be accepted with the knowledge of the limited sample from one country, on the other hand, information flow – usual discourse of SD is global. Social implications There is positive NEP orientation among the students of economics – young women and men have pro-environmental attitudes. This can be considered as great unused social potential in higher education. Originality/value This study deals with knowledge of SD, environmental education and value orientation. It is broader concept taking into account the real social environment in terms of usual SD discourse and individual value orientation, not only direct influence of education on knowledge. The study rejected direct impact of the environmental education on knowledge and value orientation in terms of SD discourse among the students of economics. The findings bring several important questions regarding the effective forms of environmental education.

Social framing effects in decision making

Human decisions are known to be strongly influenced by the manner in which options are presented, the "framing effect". Here, we ask whether decision-makers are also influenced by how advice from other knowledgeable agents are framed, a "social framing effect". Concretely, do students learn better from a teacher who often frames advice by emphasizing appetitive outcomes, or do they learn better from another teacher who usually emphasizes avoiding options that can be harmful to their progress? We study the computational and neural mechanisms by which framing of advice affect decision-making, social learning, and trust. We found that human participants are more likely to trust and follow an adviser who often uses an appetitive frame for advice compared with another one who often uses an aversive frame. This social framing effect is implemented through a modulation of the integrative abilities of the ventromedial prefrontal cortex. At the time of choice, this region combines information learned via personal experiences of reward with social information, but the combination differs depending on the social framing of advice. Personally-acquired information is weighted more strongly when dealing with an adviser who uses an aversive frame. The findings suggest that social advice is systematically incorporated into our decisions, while being affected by biases similar to those influencing individual value-based learning.

SOCIAL NETWORKS INFLUENCE ON THE AXIOGENESIS OF PERSONALITY

The essential characteristics of the "personality axiogenesis" concept are analyzed. The peculiarities of values understanding in the context of postmodern culture, development of the information society, spread of virtual communities is determined. Social networks ambivalent influence on the formation of the individual value world is revealed. It is substantiated that social networks hold the transformation of traditional values, the formation of specific axiologems of being.

Rediscovering Use Value

This chapter rediscovers use value as an essential category for understanding commodification and capitalism more generally. The distinction between use value and exchange value goes back to ancient Greek philosophy and it played an important role in classical political economy. However, with the invention of marginal utility in the late nineteenth century, use value moved from the center to the fringes of economic thinking. Even where it survived, such as in Marxist scholarship, there was considerable disagreement about the role of use value in a critical political economy. The chapter, furthermore, explores the value of nature and by doing so unveils the shortcomings of the concept of marginal utility. One problem is that marginal utility denies the existence of collective value. Following Polanyi, the chapter argues that products not only have individual value, but also have a social and ecological utility. And social and ecological utility can differ considerably from individual valuation.

Intrinsic Motivation Sources as Pillars of Sustainable Internal Marketing Communication in Turbulent Post-Pandemic Times

The main aim of the article is to identify the changes in employees’ sources of intrinsic motivation caused by the impact of the COVID-19 pandemic, and to discuss prospective modifications to formulated patterns of internal marketing communication. The novelty of the research lies in two main aspects: (1) the necessity to revise the traditional concept of motivation caused by the pandemic and (2) own methodological approach. While the first aspect reflects the lack of appropriate scientific attention paid to this issue, the second aspect develops methodological approaches applied so far in the research of intrinsic motivation sources. The goal of the paper has been achieved via own questionnaire research of the traditional quadratic structure of the intrinsic motivation sources of employees. The data from socio-demographically representative sample of 2000 respondents have been in accordance with contemporary trends in managerial analytics analysed via factor analysis and relevant statistic tests. It has been found that the ranking of intrinsic motivation sources before the COVID-19 pandemic was the following: (1) sense of choice; (2) sense of meaningfulness; (3) sense of progress and (4) sense of competence. The ranking of intrinsic motivation sources during the COVID-19 pandemic was the following: (1) sense of choice; (2) sense of progress; (3) sense of meaningfulness; and (4) sense of competence. Based on the identified changes in intrinsic motivation sources and their components, it can be stated that the pandemic has significantly influenced the existing principles and patterns of internal marketing communication. These should be critically reconsidered, and motivation systems should be revised to contribute to the optimal performance of the company on the market and its sustainable development by focusing on the financial situation of the company, significant for the economic pillar; the change in individual value scales, significant for the environmental pillar; and the phenomenon of millennials, significant for the social pillar. By intersecting these pillars, sustainability can be reached based on finding optimum motivation.

How Individual Experiential Fit Drives Mobile Platform Cocreation-supportive Behaviours in a Digital Business Ecosystem

Digital business ecosystems and platforms have emerged as collaborative tools, but few studies have investigated the competitive value that defines winners in the competition among platforms. This study examines the effects of experiential fit on identification, cocreation reward, and cocreation-supportive behaviours by considering the theories of organisational fluidity, service-dominant logic, and social support. Data collected from 1,090 respondents are analysed using AMOS and SPSS. The service-dominant approach is incorporated with a dynamic view of individual value fit to explore user identification, rewards, and cocreation value. The statistical results reveal that a mobile-based ecosystem may provide value convergence for its users (i.e., experiential fit) and thus enable value reservation (i.e., identification), achievement (i.e., cocreation reward), and value dissemination (i.e., cocreation-supportive behaviours). This study offers a new dynamic approach regarding cocreation-supportive behaviours for the digital business ecosystem literature

International Journal of Engineering Applied Sciences and Technology, 2021 Vol. 6, Issue3, ISSN No. 2455-2143, Pages 36-44Published Online July 2021 in IJEAST (http://www.ijeast.com)36AN EMPIRICAL STUDY ON QUALITY OF EDUCATION:A CASE STUDY IN PRIMARY SCHOOLS IN WANGDUEPHODRANG DISTRICT,BHUTAN

Since 1914 education in Bhutan has progressed by leaps and bounds, however, the quality of education system has alwaysbeen a matter of inquiry and onfrequent question. Hence, there havebeen numerous efforts to help improvethequality of education in the last decade. Also deriving inspiration from the His Majesty the King, Jigme Khesar Namgyel Wangchuck on the efforts to revamping education system in the country, the study was undertaken to understand the quality of education and educational services in the country through a case study in Wangduephodrang District. The study is an empirical quantitative analysis. It used the SERVQUAL instrument. The data was collected through randomly distributed questionnaires through a convenience sampling method. Sample size of 334 was determined using an online survey monkey tool.The data was analysedusing excel to obtain descriptive statistics and individual value data plot. Paired two sample t-test was also performed to compare means and to see the significant difference between expectation and perception of the services of each of the items and dimensions as a whole at hypothesized mean difference of zero,alpha value of 0.05. The average gap score is at -0.4 which means that the expectations have not been met and quality of education services is unsatisfactory. Similarly, differencesbetween the means of overall average and all the five dimensions are found to be statistically significant. Interesting to note that ASSURANCE and TANGIBILITY requireimmediate attention. Some of the key findings are lack of adequate teachers and staff, lack of educational and instructional materials,need to foster and widen student-teacher bondsand need to cultivate a sense of assurance. On the contrary, teachers/schoolshave been found to be very proactive in assisting