Impact of tax fairness and tax knowledge on tax compliance behavior of listed manufacturing companies in Nigeria

Tax compliance is a major contemporary debate surrounding corporate taxation in the business world. The tax avoidance issue, which remains an ethical problem for companies, has been a general concern in developed and developing countries alike. The main problem of this study is a non-tax compliance behavior of the corporate organization taxpayers in Nigeria. This study examined the influence of tax fairness on the tax compliance behavior of listed manufacturing companies in Nigeria. The paper adopted a survey research method, and four hundred (400) copies of the questionnaire were administered to the selected manufacturing companies of both consumer and industrial goods sectors. The Laffer Curve Theory underpinned this study and Correlation Analysis, Analysis of Variance (ANOVA), and Multiple Regression Analysis were also employed. The study found that there is a significant level of tax compliance among the listed manufacturing companies in Nigeria. The study also shows that the corporate taxpayer’s perception of fairness of –2.765 (0.006) has a significant impact on corporate taxpayers’ willingness to pay taxes and tax knowledge of 4.601 (0.000) significantly influenced tax compliance. Based on tax knowledge, the study recommends that tax authorities must improve the knowledge of taxpayers and tax collection agents through programs, initiatives, and training on tax awareness.

”We can’t just do it any which way” – Objectivity Work among Swedish Prosecutors

Objectivity is a principle widely acknowledged and honoured in contemporary society. Rather than treating objectivity as an a priori defined category to be tested empirically, I refer to the construction of objectivity as it is accomplished in practice as “objectivity work” and consider how Swedish prosecutors in interviews make and communicatively realize (i.e. “make real”) its claims. In analyzing two facets of objectivity work – maintaining objectivity and responses to objectivity violations – seven mechanisms are identified: appeals to (1) regulation, (2) duty, and (3) professionalism; responses to violations by (4) incantations of objectivity, (5) corrections, (6) proclamation by contrast, and (7) appeals to human fallibility. Directions for future research emphasize cross-cultural and crossoccupational comparisons, not only within the judiciary as objectivity is of a general concern in any area where disinterested truths are claimed. The concept of objectivity work allows one to study how various actors bring principle into everyday life.

Linking Judging Moral to Acting Moral: A Relational Motivations Approach to Judging and Practicing Covid-19 Behaviors

Building on the Relational Motivation Theory, the present research argues that relational motivations (RM) underlie both the regulation and the moral judgment of socially (un)responsive Covid-19 behaviors (e.g., physical distancing) and links these two via moral identity. We hypothesize that different types of socially unresponsive behaviors are judged morally wrong through perceptions of RM violations and that a stronger concern for unity predicts the extent to which individuals self-report to perform socially responsive Covid-19 behaviors. Additionally, the role of moral identity as an individual-level moderator variable linking perceptions about RM violation to the practice of Covid-19 responsible behaviors is explored. The results support the predictions with data collected from participants living in Turkey and the USA. In both cultures, socially unresponsive Covid-19 behaviors of others were judged morally wrong through RMs, plus individuals’ general concern for unity predicted their self-reported socially responsive Covid-19 behaviors. Additionally, for the sample from Turkey, results revealed that the general concern for unity was positively associated with self-reported tendencies to perform Covid-19 socially responsive behaviors only among individuals with a low or moderate moral identity, but not when moral identity was high.

Pursuing social justice through collaborative archaeologies in Aboriginal Australia

This paper identifies the emergence of the pursuit of social justice as a core focus of collaborative archaeologies in Aboriginal Australia. A wide range of case studies are examined, especially in relation to efforts to redress a ‘deep colonisation’ that silences Indigenous histories and fails to engage with Indigenous voices or experiences. This research is part of a wider global movement of community-based, activist and engaged archaeology that encompasses two principle approaches to social justice: the redistribution of resources and goods and the politics of recognition. It is informed by a more general concern with human rights, structural violence and ethical globalisation. In Australia, social justice archaeologies are both confronting, in terms of frontier violence, intentional structural violence and racism, but also inspirational/aspirational, in terms of Aboriginal nation building and the cultural facilitation of Aboriginal research ethics. The development of collaborative projects between Indigenous peoples and (Indigenous and non-Indigenous) archaeologists can be challenging. Indigenous archaeologists face particular challenges, including balancing sometimes conflicting expectations from communities with the demands of the profession. For non-Indigenous archaeologists, the challenge lies in the shift from working with Indigenous peoples to working for Indigenous peoples as part of a process in which social justice outcomes are a product, rather than a by-product, of archaeological research.

Infinite Capital Accumulation Through the Endless Harvesting of Limitless Dead Souls. Criminogenic Asymmetries, Structural Inequalities, Mimesis, and Parallel Oligarchies

This article is neither an empirical nor an analytical study; rather, it is a concise statement of a research paradigm that reflects the personal (and perhaps idiosyncratic) concerns of its author, which he wishes to continue and elaborate upon in much further detail at some point in the near future (if any). The general concern is with devising a functional criminological taxonomy of the multitudinous mutabilities migrating between neo-liberal political economy and organised and semi-organised criminality, here defined as criminogenic asymmetries. My central premise is this: although frequently associated in the scholarly literature with corruption, underdevelopment, anomie, and the breakdown of the brokerage of trust, neo-liberalism itself is the sufficient explanation for criminogenic asymmetries. As should be expected, the “moral panic” over the “death of democracy”, already part of our post-1989 history but currently symbolised by the “power crime” presidency of Donald J. Trump, w ill be utilised as the primary empirical example of these trends, both concurrent and convergent.

Caregiving, Loneliness, and Stress: The Role of COVID-19

According to many prior studies, informal caregivers are at risk for heightened loneliness and distress. Moreover, the COVID-19 pandemic has introduced new challenges that may be accentuated among caregivers. This study examined caregiving frequency and its relation to loneliness, perceived stress, and negative affect during the COVID-19 pandemic. We then investigated the moderating roles of COVID-19 concerns and impacts, anticipating magnified effects among caregivers. Participants included respondents from the Health and Retirement Study (HRS) COVID-19 project sample (n=2108, mean age=69) who reported their caregiving frequency, general concern about COVID-19, related concerns about family members’ health, and social disruptions caused by the pandemic. Controlling for age, gender, and health status, daily caregivers reported significantly greater distress during COVID-19 compared to non-caregivers (p=.036). Higher levels of concern about family members’ health during COVID-19 was significantly associated with greater loneliness among daily caregivers (p = .009), but not among non-caregivers, such that daily caregivers with greater concerns had the highest levels of loneliness. On the other hand, unexpectedly, daily caregivers who experienced fewer social disruptions due to the pandemic reported higher levels of loneliness (p = .002); however, the association was null for non-caregivers. Findings suggest that daily caregivers may be particularly vulnerable to greater loneliness and stress during the COVID-19 pandemic. These experiences may exacerbate existing mental health disparities for those providing daily care.

A Neurologist's Practical Approach to Cognitive Impairment

The global prevalence of dementia is expected to triple by the year 2050. This impending health care crisis has led to new heights of public awareness and general concern regarding cognitive impairment. Subsequently, clinicians are seeing more and more people presenting with cognitive concerns. It is important that clinicians meet these concerns with a strategy promoting accurate diagnoses. We have diagramed and described a practical approach to cognitive impairment. Through an algorithmic approach, we determine the presence and severity of cognitive impairment, systematically evaluate domains of function, and use this information to determine the next steps in evaluation. We also discuss how to proceed when cognitive impairment is associated with motor abnormalities or rapid progression.

Struggling to decolonise ourselves as an antiracist act within the field of the Nordic Community School of Music and Arts

This article will investigate a general concern with the practical implementation of inclusion as recommended in policy documents in art education in general and the Nordic Community School of Music and Arts (NCSMA) specifically. We ask: What do policy documents mean by inclusion? In what way can or do art educators practice inclusionary strategies? We consider homogeneity in this field and the need for pluralism in this institutional framework. We will diffract discourses through words and images in threads from a post-colonial perspective, critical race and Whiteness studies. Struggling through our blind spots in knowledge production, we seek to understand how Other perspectives received in the NCSMA can emerge. The three research scholars from the field of education and art embody different educational and geographical starting points and differing but shifting power positions in various contexts. This triangle of embodied knowledge allows us to investigate these conflicting positions and perform intentional antiracist response-ability in research related to the NCSMA as an educational institution. Our analysis shows a discrepancy between general intentions of inclusion and practical outcomes.

Vaccine hesitancy: Don’t blame the public

As a Maternal-Foetal Medicine specialist, I take care of high-risk pregnant women every day in the United States. Nowadays, several times each day in my office, I am asked about the Covid-19 vaccine by these patients. In my discussions with these women and their partners, many of them show real concerns about vaccines. It is understandable that pregnant women would proceed with caution with a new vaccine. However, my discussions with these families reveal something much broader: a general concern about vaccines and other recommended public health approaches.

What is Desire-as-Belief?

This chapter explains some basic assumptions and terminology and then introduces desire-as-belief—the view that our desires are a subset of our beliefs. The view is explained in part by an analogy to a natural view about the nature of disbelief, and that analogy helps fend off an initial objection to the view stemming from the distinction between two directions of fit. The chapter goes on to describe some simple attractions of desire-as-belief and also defends it from some further initial objections, such as the worry that inconsistent beliefs are irrational whereas inconsistent desires need not be, and a more general concern about how desire-as-belief relates to Plato’s distinction between Reason and passion.