Rotimi Oladele, Foluso Olugbenga Aribaba, Abdul-Lateef Olamide Ahmodu, Saliu Adeshina Yusuff and Muyiwa Alade
This study assessed the effectiveness of tax enforcement tools as panacea for improving tax compliance and overall tax income in the Ondo State, Nigeria. Survey research design was adopted using primary data sourced through administration of structured questionnaire on 150 selected respondents from among staff of Federal Inland Revenue Service and State Board of Internal Revenue Service within the state. The Taro Yamane formula and judgment sampling technique were used to arrive at the sampled respondents. Outcome of Ordinary Least Square regression analysis showed regression coefficient and p-value of tax-audit (0.278; p=0.03<0.05) and tax penalty (0.463; p=0.000<0.05) respectively, indicating a positive and significant relationship of the two explanatory variables with tax compliance at .05 level of significance. The Implication is that a marginal increase in tax audit and tax penalty will lead to increase in tax compliance in Ondo State. No meaningful association exists between tax amnesty and tax compliance based on the finding of this study perhaps tax amnesty is a new policy that was just launched to encourage voluntary tax compliance. As such, it is imperative that tax audit and imposition of tax penalties be encouraged and sustained. These are envisaged to further improve the degree of tax compliance, consequently enhancing government tax revenue generation to augment dwindling oil revenue in Nigeria. As regards relatively new and still under watch tax amnesty, it may turn out to be a veritable tool for voluntary compliance in future if properly nursed.
Aleksander M. Egorychev, Lev V. Mardakhaev, Anna G. Akhtyan, Yanina V. Shimanovskaya, Rustam A. Archakov and Tamara E. Bykovskaya
The relevance of the problem under examination is stemming from the present difficult situation with the basic institution of the Russian society, i.e. the Russian family. Modern researchers explore the issues related to the present and future of the Russian family institution as a basis for sustainable development of the state and society. They analyze the condition of the present-day Russian family and reveal the reasons of its crisis. The authors of this research firmly uphold the position that only revival of traditional meanings and values of the Russian family will allow to keep its high status in the society and to foster sustainable development of the Russian state and society. This research is aimed at identifying and validating the factors and conditions that contribute to the revival of the traditional foundations of the Russian family, and to the sustainable development of the Russian state and society as a whole. The main approaches to the study of this problem were culturological and socio-historical, which allow to solve the pursued goals and objectives. The paper presents the analysis of the current socio-political situation in Russia, identifies and validates the main aspects and causes of the existing harsh reality of the Russian institution of family, discloses and identifies factors and conditions essential for sustainable development of the country. The materials of this research have practical value for researchers and specialists dealing with problems of the Russian family and challenges of sustainable development of the Russian society.
Mohd Safri Mohammed Na’aim, Ramalinggam Rajamanickam, Muhammad Faliq Abd Razak, Nadzirah Idris and Farhah Abdullah
The cartel is regarded as a desease that inflicts on the open market economy. Whilst its presence is detrimental to the public, the most serious issue is its secrecy, which has posed a major problem to competition authorities all over the world. To address this, many countries including Malaysia have introduced a leniency programme for the detection of cartels by persuading their members to approach the authorities to admit involvement in the cartel activities and assist the authorities to expose other cartel participants. The objective of this paper is to conduct a study on the legal framework of the cartel and Malaysia’s leniency programme. The paper contains a detailed analysis of the Competition Act 2010 (Act 712) (CA 2010), the Guidelines on Leniency Regime (Leniency Guidelines) by the Malaysian Competition Commission (MyCC) and academic research in this area. The findings show that while the leniency programme is available under the Leniency Guidelines, data on leniency applications made to date are not available on the MyCC’s website. In addition, the MyCC’s decisions published on its website revealed that of six cartels that were found to have committed infringement, none had been first detected through the leniency programme. Therefore, the effectiveness of the programme has yet to be proven.
The present study resonates with the primacy of the exemplary model of the inaugural lessons in the program/curriculum of critical school achievements, in the spirit of Alexandru Zub question about what the inaugural lessons should say? The answer calls for a return to the Xenopol model, but also for the reopening of the Kogălniceanu’s methodological laboratory, stating the need for any course to be inaugurated through a broad exposure of the field, by drawing attention to the theoretical and methodological horizon, by enumerating the boundaries and limitations of research; but also, by gaining the interest of the audience. Pârvanian historiosophy is decisive in the flow of the so-called method, attaching the teacher’s vocation to the prerogative of the philosopher, and relying on two conjugated attitudes: the first „evolutionary synthesizer of thought”, the second „cosmic valoriser of the world and of life.” Thus, we will insist on the ideo-historical ribbons/nervures of the four inaugural lessons of Vasile Pârvan, presenting them with the decisive remarks about the rethinking of philosophy and history. This approach is circumscribed to the atmosphere of the Centenary of the Romanian Great Union as a means of returning to exemplary models to counter the dysfunctions of functional illiteracy, the confusing and synchronous perspective of teaching history in school, and the program to eliminate the historical dimension of the culture study - exhibited at the anniversary moment of the Romanian culture by Academician Ioan-Aurel Pop.
Women’s household decision-making, a reflection of interpersonal power dynamics in intimate relationships is assumed to play a central role in eliminating violence against women. Thus we sought to examine the association between women’s household decision-making autonomy and the occurrence of intimate partner violence (IPV) among Ethiopian women. We used data gathered in the 2016 Ethiopia Demographic and Health Survey (EDHS-2016). We limited our study to ever-married women (aged: 15 - 49 years) who responded to the domestic violence questions (n = 4,469). Sampling weights were applied and effects associated with complex survey design were accounted for. Overall, 24%, 23.1%, and 10.1% of women have experienced emotional abuse, physical violence, or sexual violence, respectively in their lifetimes. The relationship between demographic variables and IPV were inconsistent and mostly non-significant. We found significant association between decision-making autonomy and IPV variables. Women who made decisions jointly with their husbands/partners had lower risk of domestic violence as compared to women with low level of household decision-making autonomy. No significant difference between women in the low and high level of decision-making groups. Egalitarian family power structures may be beneficial toward reducing IPV and achieving gender equality in Ethiopia.
In political discourse metaphors are frequently employed for persuading and manipulating the public. The aim of our research is to show whether there are differences in the use of source domains of conceptual metaphors among Croatian politicians in comparison with American and Italian politicians. The corpus of our research consists of political newspaper articles and interviews from Croatian, American and Italian daily newspapers (Jutarnji list, Večernji list, Corriere della Sera, Repubblica, ABC, USA Today and The New York Times), downloaded from newspaper archives. We can conclude that metaphorical expressions vary from language to language, but often the same metaphorical expressions appear in all languages. Expressions that frequently recur are victory, attack, battle, race, defense, splay, stage and role. Except for two ontological metaphors in Croatian examples, we can say that there is no major difference in the source domains between Croatian, American and Italian political discourse.
Recently, not only the Internet and mobile devices are changing our daily life but also the usage of national biometric card for every government electronic services. Beside citizen authentication these electronic services require users to encrypt and digitally sign their data or documents. Therefore, biometric cards are used as processing devices for cryptographic applications, whereby there are a lot of security aspects required for secure communication, authentication and encryption among them. Those aspects will be tested in different environments, platforms, devices, PCs, mobile devices and smartcards. This paper compares those two processing systems, Match off Card vs. Match on Card, and their efficiency of encryption and signatures on the data used. How different parameters, time and size of test vectors impacts the process and the role they play on the overall system. The derived results will serve us as a guide for using one processing system in certain environment, minding the efficiency of the data.
The study assesses the impact of government general spending on human development in Nigeria from 2003 to 2017. The purpose is to determine the response of human development index (HDI) to recurrent and capital government expenditure. In order to achieve this objective, the multiple linear regression model linking the study variables was applied while Ordinary Lease Squares method was used to analyze the model. The results indicate that government’s capital expenditure and inflation have insignificant negative influence on HDI, corruption does not have any impact on HDI but government recurrent expenditure has strong and significant positive impact on HDI. The study concludes that resources on recurrent expenses should be reduced while more money should be invested in capital projects for human capital development in Nigeria.
The increasing demand of users for quick and qualitative statistics, have increased the focus of statisticians from different countries to develop strategies, produce systems, compile statistical methods for the use of administrative sources as primary source. An important issue of official statistics is the reduction of the response burden from enterprises. Administrative sources are frequent in time, have wide scope coverage, are fast in terms of deadlines, but in content they carry suspicious values. In the case of Quarterly Survey these suspicious values affect the quarterly growth rate analysis. In Short Term Statistics cases where the value between the quarters is not accurate give a wrong picture of the development. In the Structural Survey, an annual net sale gives a wrong picture of the structure of the economy. Sources used for this paper are Value Added Tax and Quarterly Survey of Enterprises. The paper tries to identify the different patterns of the VAT in Albania by analysing two years VAT data, 2016-2017 and propose the editing method for correcting them. As the focus is the use of VAT in Short Term Statistics, the patterns are identified in the panel data created by linking with the same ID code the businesses on both sources. Various methods have been used from other countries’ statistics for the editing of these suspicions values. The experience of these countries is studied in orded to be used in Albania as well. This process will reduce the time for processing VAT file, will be used in effective way for quarterly business survey or structure business survey purposes and will increase the quality of statistical procces and product by using effectively the VAT file.
Due to the increasing complexity of the global development challenges that need solving, the past thirty years have seen interdisciplinary research (IDR) and university-industry collaboration developing into its own subject of research. While there have been numerous studies on defining and evaluating IDR, what remains under-researched is a unifying or integral perspective in IDR theoretical framing and conceptualisation much due to the nature of the multiple disciplines that constitute IDR. This study takes an integral systems theory perspective in address of the knowledge-gap in IDR, using the example of the project CATCH, a capture-based aquaculture research project funded by the Research Council of Norway and industry partners, for improved Norwegian cod products to local and global markets. The purpose of this study is to investigate and uncover the management strategies of the project CATCH, with the goal of illustrating how elements of such a management strategy can be mapped unto a four-quadrant integral systems theory model towards a unified perspective of an IDR project. The United Nations Food and Agriculture Organization (FAO) has projected a 20% growth in global fish production and consumption by 2030. CATCH, which is situated in the field of fisheries and aquaculture research, makes for a timely and interesting example of how an inherently IDR project is managed and executed by multiple stakeholders from academic institutions as well as industry partners. The contribution of this study is twofold, (i) working towards the consolidation of the theoretical foundations of IDR, and (ii) developing empirical insights into the management processes and strategy of an IDR project.