Automation of VAT System

The automated tax system has been taken as an effective tool for modernizing the tax system. The automated tax system can easily store all types of reported income, and it makes the tax submission procedure easy and convenient, resulting in reducing the compliance cost. The main objective of this chapter is to explain the necessity of an automated value added tax (VAT) system for raising domestic resource mobilization and how automation can be a better alternative to finance sustainable development goals projects. The secondary data was collected from the National Board of Revenue, Bangladesh. This study explains that the entire VAT system's automation can reduce the taxpayers' incentive to evade tax by reducing the tax compliance and taking bribes of tax officials. In sum, automation of the tax system would ultimately be pragmatic tax reform for the financing in the SDG projects.

The Common Goals of BAZNAS’ Zakat and Sustainable Development Goals (SDGs) according to Maqasid Al-Sharia Perspective

This study aims to explain the common goals of zakat and Sustainable Development Goals (SDGs) from the perspective of maqasid al-Sharia. Zakat programs developed by the National Board of Amil Zakat (BAZNAS), especially in the economic, social and humanity, health, and education fields are in line with the SDGs programs launched by the United Nations, especially the programs number 1-4 namely no poverty, zero hunger, good health and well-being, and quality education. By using the maqasid al-Sharia approach, the SDGs programs that are included in the level of urgent needs (daruriyyah) and in accordance with the purpose of zakat, take precedence in its implementation such as the Mustahik Economic Empowerment Institute established by BAZNAS to improve the quality of life of mustahik. (Penelitian ini bertujuan untuk menjelaskan tujuan umum zakat dan SDGs dari perspektif maqasid al-Sharia. Program-program Zakat yang dikembangkan oleh Badan Amil Zakat Nasional (BAZNAS) khususnya dalam bidang ekonomi, sosial kemanusiaan, kesehatan, dan pendidikan sejalan dengan program-program tujuan pembangunan berkelanjutan (SDGs) yang dicanangkan oleh PBB, khusunya program no poverty, zero hunger, good health and weel-being, and quality education. Dengan menggunakan pendekatan maqasid al-Sharia, maka program-program SDGs yang masuk dalam tingkat kebutuhan yang mendesak (daruriyyah) dan sesuai dengan tujuan zakat, diutamakan dalam pengimplementasiannya seperti Lembaga Pemberdayaan Ekonomi Mustahik yang didirikan BAZNAS dengan tujuan untuk meningkatkan kualitas hidup mustahik.)

Examining the validity of chiropractic grade point averages for predicting National Board of Chiropractic Examiners Part I exam scores

ABSTRACT Objective The main objective of this study was to evaluate the validity of grade point average (GPA) for predicting the National Board of Chiropractic Examiners (NBCE) Part I exam scores using chiropractic GPA. Methods Data were collected during the January 2019 computer-based testing administration of the NBCE's Part I exam. The sample size was n = 2278 of test takers from 18 domestic and 4 international chiropractic educational institutions. Six regression models were developed and tested to predict the Part I domain scores from chiropractic GPA while controlling for self-reported demographic variables. Residuals from the models were disaggregated by pre–chiropractic GPA. Results Chiropractic GPA revealed a positive, statistically significant correlation with sex. The chiropractic GPA was found to be a significant predictor of the Part I domain scores. A different perspective was obtained when residuals (observed minus predicted) were collected and split by the pre–chiropractic GPA. Very good students tended to be underpredicted, while other students were overpredicted. Conclusion This study builds on the cascading evidence from educational literature by providing additional results suggesting that undergraduate (prechiropractic) GPA as well as the GPA obtained in doctor of chiropractic programs are related to the future performance on the NBCE Part I exam. The results provide a first glance at the connection between the standardized test scores, which are often used for instructors' and institutional evaluation and the GPA obtained in a doctor of chiropractic program.

Enhancing graduates’ employability through polytechnic–industry collaboration

The unemployability of many Nigerian graduates is somewhat attributable to the existing wide collaboration gap between Nigerian higher education institutions and industry. Against this backdrop, this study explores how Nigerian polytechnics and industry can collaborate to enhance graduates’ employability. Adopting a focus group discussion approach, three focus groups involving 20 people (eight polytechnic lecturers, six National Board for Technical Education officials and six industry executives) participated in the study. Content analysis of the focus group discussions revealed the need to involve industry experts in curriculum development and review to meet today’s job requirements in industry. The need to involve industry experts in teaching certain aspects of the curriculum was also highlighted. The findings further revealed the desirability of exposing students and lecturers to industrial work situations to equip them with workplace skills and experience. Additionally, the study found that a comprehensive collaboration policy framework, funding, commitment, mutual benefits and trust are required to achieve successful polytechnic–industry collaboration. This research demonstrates that effective collaboration between polytechnics and industry will help to improve the employability of graduates. The findings provide policy and practical implications for polytechnics, regulatory bodies, industry and government.

The Importance of BHB Testing on the Post-Mortem Diagnosis of Ketoacidosis

Although beta-hydroxybutyrate (BHB) analysis has proved its importance in forensic pathology, its effects on cause-of-death diagnostics are unaddressed. Therefore, this study aims at evaluating the effects of BHB analysis on the number of deaths by DKA (diabetes ketoacidosis), AKA (alcoholic ketoacidosis), HHS (hyperosmolar hyperglycaemic state), hypothermia, diabetes, alcoholism, and acidosis NOS (not otherwise specified). All 2900 deaths from 2013 through 2019 in which BHB was analysed at the National Board of Forensic Medicine, and 1069 DKA, AKA, HHS, hypothermia, diabetes, alcoholism, and acidosis cases without BHB analysis were included. The prevalence of BHB-positive cases for each cause of death, and trends and proportions of different BHB concentrations, were investigated. The number of BHB analyses/year increased from 13 to 1417. AKA increased from three to 66 and acidosis from one to 20. The deaths from alcoholism, DKA, and hypothermia remained stable. It is unclear why death from alcoholism remained stable while AKA increased. The increase in unspecific acidosis deaths raises the question why a more specific diagnosis had not been used. In conclusion, BHB analysis is instrumental in detecting AKA and acidosis. The scientific basis for the diagnosis of DKA and hypothermia improved, but the number of cases did not change.

Supporting teacher learning during the professional development experience: The case of national board certification

Amidst increasing globalized pressures to raise student achievement, nations are heavily investing in various forms of teacher professional development. In the United States, teachers are increasingly electing to pursue National Board Certification, yet few studies have analyzed the experience within the greater complex system of teaching and learning. Viewed from this approach, findings from this study suggest that numerous dynamic forces—relationships, partnerships, structures, and policies—interact in various patterns that can potentially support effective teacher professional development. Implications suggest a need for broader conceptualization, greater cohesion, and more strategic integration of teacher learning in education policy.

Effective Implementation of Outcome-based Education: The Role of Faculty Awareness

Accreditation of technical institutions is very important to guarantee the quality of technical education that is being offered. Outcome based education (OBE) is followed in the delivery of technical education across all Institutions in India and the National Board of Accreditation (NBA), which is the nodal accreditation body for technical institutions in India follows outcome based accreditation (OBA) in the accreditation of technical programs. In the OBE and OBA, faculty constitutes the most important component and plays an important role in facilitation of the same. In this regard, the authors felt that there is a need to understand the level of awareness of faculty about the same and accordingly a survey was conducted among the faculty of the authors’ institution, which is an autonomous Institution and comes under Tier I scheme of NBA accreditation process. From among 285 faculty members, about 96 participated in the survey. This paper discusses the significance of faculty’s awareness and involvement in the accreditation process and implementation of OBE. The results of the survey indicate some interesting findings, which is discussed in detail. Some suggestions and guidelines are given at the end to increase the level of awareness and their involvement in the OBE and OBA processes respectively.

The Kidney Diet Challenge: An Experiential Educational Experience

Background: Healthcare providers who care for patients with chronic kidney disease (CKD) must be able to provide effective counseling about a kidney friendly diet. Nutrition is under-emphasized in medical curricula, and the kidney diet is one of the most challenging diets. We hypothesized that participation in an experiential educational program in kidney diet will result in improved knowledge of the underlying principles behind it and provide concrete examples of how to explain this diet to patients. Methods: The first part of this study was a knowledge assessment administered to all United States nephrology fellows during the 2020 National Board of Medical Examiners Nephrology In-Training Exam. We later opened the assessment to a broader, global audience via social media. Respondents included trainees, practicing nephrologists, dieticians, and other health professionals. Participants self-identified willingness to participate in the second part of the study, the Kidney Diet Challenge (KDC). The 5-day challenge included daily webinars by experts in nutrition. Daily surveys captured self-reported adherence to the diet. Social media was used to engage with participants. All participants received a follow-up knowledge assessment. Results: Among the nephrology fellows (n=317), the median pre-test score was 2 out of 5 (40%) questions correct, and results did not differ by year of training (p=0.310). Of the participants (n=70) who completed the 5-day challenge and responded to the post-challenge survey, the post-test score was significantly higher (p<0.01) and 'ability to advise patients about kidney diet' improved (p<0.01). Analyzing stats from our official hashtag for this study (#kidneydietchallenge) showed that we achieved 406,241 reaches, 1,004,799 impressions with a total of 974 posts using this hashtag. Conclusions: The KDC is an immersive, experiential educational tool that enabled a global population to learn how to better counsel their patients about adherence to a complex kidney diet.

Implementation of accrual accounting by the Indonesian central government: An investigation of social factors

Public sector accounting reforms have resulted in crucial changes in accounting reporting by the government, namely the adoption of accrual accounting in the public sector. This study looks into the social factors that led to the Indonesian central government implementing accrual accounting reform. This study adopted a quantitative approach using purposive sampling. Structural Equation Modeling (SEM) with PLS version 3.0 was used to analyze the data. The information for this study was gathered using a Google Form, which was used to send 70 questionnaires to government finance officials, chief accountants and auditors, and heads of accounting and auditing divisions in the Ministry of Finance. Seeing these social factors is expected to increase the effectiveness of the administration of accrual accounting implementation. The results showed that pressure from donors, pressure from the National Board of Accountants and Auditors (NBAA), political will, and audit process had an impact on the effectiveness of accrual accounting application (AAA). However, management change, regulatory matters, and a culture of transparency have no effect. In addition, the effective administration of AAA affects managerial accountability. This study implies that the effective application of accrual accounting depends on human-related concerns and culture. It is important to note that accrual accounting is more of a management reform that entails changes to bigger areas of institutional and accountability systems than merely adopting a new accounting technology.