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2022 ◽  
Vol ahead-of-print (ahead-of-print) ◽  
Author(s):  
Kalyani Biswal ◽  
Kailash B.L. Srivastava

Purpose The study examined the role of classroom-based mindfulness-based interventions (MBI) on psychological capital, burnout, and performance anxiety among business executives. Design/Methodology/Approach 52 mid-level and senior leaders filled up a structured questionnaire on mindfulness, psychological capital, and performance anxiety before and after the intervention. They also participated in 2 week-long classroom-based mindfulness intervention programs for 1 hour daily. Findings The finding suggests that mindfulness-based intervention significantly improved PsyCap and reduced burnout and performance anxiety among the executives. Research limitations/implications Self-report measures, sample size, and programmed duration could be a limitation. We can plan long-term (4 weeks) intervention on cross-section data for better outcomes and generalizations. Research implications Mindfulness-based interventions can help save healthcare costs by reducing anxiety and burnout. Leaders can also quantify the value of such intervention for developing PsyCap. Practical implications Management should conduct mindfulness-based training programs, and leaders can practice it in their daily routine to improve psychological resources to reduce stress and better face workplace challenges. Originality/value The study's contribution was using the classroom-based mindfulness-based intervention to improve psychological capital and reduce dysfunctional outcomes in leaders.


2022 ◽  
Author(s):  
Laurie Boithias ◽  
Olivier Ribolzi ◽  
Emma Rochelle-Newall ◽  
Chanthanousone Thammahacksa ◽  
Paty Nakhle ◽  
...  

Abstract. Bacterial pathogens in surface waters may threaten human health, especially in developing countries, where untreated surface water is often used for domestic needs. The objective of the long-term multiscale monitoring of Escherichia coli concentration in stream water, and that of associated variables (temperature, electrical conductance, dissolved oxygen concentration and saturation, pH, oxidation-reduction potential, turbidity, and total suspended sediment concentration), was to identify the drivers of bacterial dissemination across tropical catchments. This data description paper presents three datasets (see section Data availability) collected at 31 sampling stations located within the Mekong river and its tributaries in Lao PDR (0.6–25,946 km2) from 2011 to 2021. The 1,602 records have been used to describe the hydrological processes driving in-stream Escherichia coli concentration during flood events, to understand land-use impact on bacterial dissemination on small and large catchment scales, to relate stream water quality and diarrhea outbreaks, and to build numerical models. The database may be further used e.g. to interpret new variables measured in the monitored catchments, or to map the health risk posed by fecal pathogens.


Owner ◽  
2022 ◽  
Vol 6 (1) ◽  
pp. 225-233
Author(s):  
Ivan Andalenta ◽  
Kun Ismawati

There were many unconsistent research result about “what and how” tax avoidance’s influencers. This study aims to determine the factors that influence the tax avoidance of banking companies listed on the Indonesia Stock Exchange (IDX) in the 2016-2018 period. The research population consisted of 26 Food and Beverage Companies listed on the IDX, with 9 companies that successfully sampled and meet the criteria. Cross section data is used in this research. The data analysis techniques used multiple regression analysis, simultaneous test, coefficient of determination test, and partial test. The results of the study state that profitability as measured by ROA has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Leverage as measured by DER has a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period. Profitability (ROA) and leverage (DER) simultaneously have a significant effect on tax avoidance in the banking industry on the Indonesia Stock Exchange for the 2016-2018 period.


2022 ◽  
Vol 11 (1) ◽  
pp. 8-19
Author(s):  
Desak Made Dwitya Sari Pebriyanti ◽  
Amrie Firmansyah ◽  
Suparna Wijaya ◽  
Ferry Irawan

This study investigates the association between the CEO’s foreign experience and the CEO’s share ownership with tax aggressiveness. The research data is sourced from financial reports and annual reports of non-financial sector companies listed on the Indonesia Stock Exchange (IDX) from 2016 to 2019, obtained from www.idx.co.id. Based on purposive sampling, the total sample in this study amounted to 88 observations. Hypotheses testing in this study employed multiple regression analysis for cross-section data. This study concludes that the CEO’s foreign experience is negatively associated with tax aggressiveness, and CEO’s ownership is not associated with tax aggressiveness. Returnee CEO can adequately analyze the costs and benefits related to tax aggressiveness, and it is found that if they carry out tax aggressiveness in Indonesia, the costs incurred will be greater than the benefits received. Meanwhile, the CEO’s ownership in Indonesia is still low, so it cannot affect the tax aggressiveness level. This research indicates that the Indonesia Tax Authority need to pay attention to the CEO’s experience when conducting audits and need to cooperate with the Indonesia Financial Services Authority (OJK) to measure how the company behaves in running its business, whether the returnee CEO carry out all business ethics only or adequately those related to tax aggressiveness.


2022 ◽  
Vol 258 ◽  
pp. 04005
Author(s):  
Hee Sok Chung

We compute NRQCD long-distance matrix elements that appear in the inclusive production cross sections of P-wave heavy quarkonia in the framework of potential NRQCD. The formalism developed in this work applies to strongly coupled charmonia and bottomonia. This makes possible the determination of color-octet NRQCD long-distance matrix elements without relying on measured cross section data, which has not been possible so far. We obtain results for inclusive production cross sections of χcJ and χbJ at the LHC, which are in good agreement with measurements.


2021 ◽  
Vol 10 (2) ◽  
pp. 15
Author(s):  
Herizal Herizal ◽  
Hijri Juliansyah

This study analyzed the effect of Village Fund Allocation, Own-source Revenue, and Human Development Index on Regency/City Poverty in Aceh Province. This study used cross-section data totaling 23 regencies/cities in Aceh Province and time-series data during 2015- 2019. The analysis method used was panel data regression with the help of E-Views 10. The results showed that Village Fund Budget had a value of t- count = 0.699018 < t-table = 1.98157 with an alpha of 0.05. So, it accepted H0 and rejected H1, which indicated that Village Fund Budget had no significant effect on poverty. It can be seen from the probability (p-value) of 0.4860 > 0.05. Own-source Revenue had a value of t-count = 0.018377 < t-table = 1.98157 with an alpha of 0.05. So, It accepted H0 and rejected H2, which indicated that Own-source Revenue had no significant effect on poverty. It can be seen from the probability (p-value) of 0.9854 > 0.05. Human Development Index had a value of t count = -8.727093 > t-table = 1.98157 with an alpha ofSo, it accepted H3 rejected H0, which revealed that the Human Development Index had a significant effect on poverty. It can be seen from the probability (p-value) of 0.0000 < 0.05


2021 ◽  
Vol 1 (3) ◽  
Author(s):  
Mohammad Balouza

The relationship between foreign direct investment and the environmental pollution is controversial in the field of economics. Using the dataset of 20 developing countries collected in the period 1995- 2012, the research provides an estimation of the impact of inflows of FDI to developing countries on the air pollution. A time series- cross section data with a fixed effect and heterogeneous slopes is implemented to identify the variation between countries by Error Correction Model (ECM). It was evident based on the results that the air pollution was not affected by FDI inflows. Moreover, the assessed results indicated the non-existence of an efficient policy that works on controlling pollution emissions in most of the countries. Furthermore, most of the countries lack technological methods and did not adopt efficient policies to regulate the pollution emissions. Finally, the coefficient of manufacturing value added in Lebanon was positive and significant, thus suggesting that the techniques of production utilized in domestic industry cause air pollution.


2021 ◽  
Vol 8 (12) ◽  
pp. 657-662
Author(s):  
Nazlia Wibowo ◽  
HB Tarmizi ◽  
Rahmanta .

This study aims to determine and analyze of the effect of gross regional domestic product, total population, exchange rate, and interest rate on tax revenue in North Sumatra Province. This study uses secondary data with panel data type which is a combination of time series data and cross section data. The time series data is the period from 2015 to 2020, while the cross section data in this study contains 11 working area of the Directorate General of Taxes of Indonesia, North Sumatra Province. By using the EViews 11 software. The results showed that simultaneously the variables of gross regional domestic product, total population, exchange rate, and interest rate on tax revenue in North Sumatra Province. Partially, gross regional domestic product has a positive and significant effect on tax revenue, population has a positive but not significant effect on tax revenue, exchange rate has a negative and significant effect on tax revenue, and interest rate has a positive but not significant effect on tax revenue in North Sumatra Province. Keywords: Gross Regional Domestic Product, Total Population, Exchange Rate, Interest Rate, Tax Revenue.


2021 ◽  
Vol 38 (4) ◽  
pp. 499-505
Author(s):  
Hasan Arısoy ◽  
Zeki Bayramoğlu ◽  
Kemalettin Ağızan ◽  
Süheyla Ağızan

In recent years the most salient change in the global food sector has been witnessed in the range of fisheries. Due to the gravity of fishery, particularly in meeting the needs of an adequate and balanced diet, its total share in production, consumption and trading has been on the rise on a global scale. The aim of this study is to detect the factors impinging upon growth trend and foreign trade of global fishery sector. To that end, data from 1990-2017 period of 10 countries meeting 72% of global fisheries and data from Turkey have been employed. In this study panel data analysis method has been applied by using 11 cross-section data and 28-time series. Importation and exportation models have thus been set. An increase by 100% in production of fisheries climbs exportation share by 15% and degrades importation share by 1%. 1-unit increase in income heightens importation by 8 units. Slowness in the growth rate of production of fisheries can be associated with supplying the vast majority of total production by only a few select countries thus threatening global exportation of fisheries. Turkey and relevant countries could gain exportation advantage by conducting a better analysis of their existing potential.


2021 ◽  
Author(s):  
jian li ◽  
pei-rong liu ◽  
xinyu wang ◽  
hao cui ◽  
yurong ma

Abstract In view of the problems in traditional geological modeling methods, such as the insufficient utilization of geological survey data, the inaccurate expression of a stratigraphic model, and the large amount of model data, a 3D geological model cannot be smoothly loaded and rendered on the web end. In this paper, a 3D geological implicit modeling method of regular voxel splitting based on hierarchical interpolation data is proposed. This method first uses the boreholes and geological section data from a geological survey for data conversion and fusion, compares the applicability of different interpolation algorithms through cross-validation research, and uses the best fitting algorithm to interpolate and encrypt discrete points in the formation. Then, it constructs the regular voxels, designs five different regular voxel split types, and divides the voxels. In addition, the data structure design of the voxel split model is implemented, and the irregular voxel metadata structure is analyzed and displayed through Three.js. Using this method, based on the survey data of an area in Zhengzhou, the global workflow from data processing to model construction and visualization is demonstrated. The experimental results show that the model can integrate multisource hierarchical interpolation data; express different stratum structures accurately and smoothly, and can realize the fast rendering, spatial query and analysis of the internal information of a geological body in a browser.


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