International Journal of Emerging Trends in Social Sciences最新文献_第2页

Property tax, taxpayers voices and tax compliance in local governments: A case study of land use charge in Lagos State, Nigeria 财产税、纳税人的声音和地方政府的税收遵从:以尼日利亚拉各斯州土地使用费为例

International Journal of Emerging Trends in Social Sciences Pub Date : 2023-02-03 DOI: 10.55217/103.v14i1.605

Adekoya A. Augustine, Olayinka Ifayemi M

{"title":"Property tax, taxpayers voices and tax compliance in local governments: A case study of land use charge in Lagos State, Nigeria","authors":"Adekoya A. Augustine, Olayinka Ifayemi M","doi":"10.55217/103.v14i1.605","DOIUrl":"https://doi.org/10.55217/103.v14i1.605","url":null,"abstract":"Property Tax (PT) is chargeable on real property on an annual basis. Worldwide, PT has been a subject of political debate as it plays a vital role in the area of political, social and economic activities. Property taxes evasion are very high in developing countries and perceived to have adversely affects Local Government (LG) revenues. Many studies have been conducted on taxpayers’ compliance behaviour, but not many focused on PT, taxpayer voices and Tax Compliance (TC). This study examined PT, taxpayers’ voices and TC in LGs using Land Use Charge (LUC) in Lagos State, Nigeria as case study. The study employed explanatory research design. Secondary data on LUC collections shared to LGs from 2011-2021 were used. Descriptive statistics of data analysis was adopted. The study revealed that the power of citizens’ voices against government policies and unfriendly laws has negative impact on tax revenues and compliance, this leads to citizens’ apathy, non-compliance and loss of tax revenues. The study also revealed that there are less TC to PT due to few numbers of properties enumerated and taxpayers’ compliance rate. The study recommends that PT laws should be friendly, just and fair while a good PT administration with the use of modern technology of Geographic Information Systems mapping for property identification and tax collections be enhanced. Government should also promote public awareness on PT payment while LG legitimacy and accountability to taxpayers would enhance climate of trust, minimized fraud, eradicate corruption and ensure voluntary tax compliance.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"12 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-02-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122016347","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Impact of succession planning practices on the profitability of Nepalese commercial banks 继任计划实践对尼泊尔商业银行盈利能力的影响

International Journal of Emerging Trends in Social Sciences Pub Date : 2023-01-13 DOI: 10.55217/103.v14i1.595

Aakriti Simkhada

{"title":"Impact of succession planning practices on the profitability of Nepalese commercial banks","authors":"Aakriti Simkhada","doi":"10.55217/103.v14i1.595","DOIUrl":"https://doi.org/10.55217/103.v14i1.595","url":null,"abstract":"This study examines the impact of succession planning practices on the return on assets (RoA) of Nepalese commercial banks. The RoA was taken from the annual report of 20 commercial banks for the year 2020. Structured questionnaires were administered to examine the opinions of the respondents regarding succession planning practices. This study has employed descriptive and causal comparative research designs to deal with the fundamental issues associated with the various influencing factors of succession planning in Nepalese commercial banks. The total number of observations for the study consists of 140 respondents mainly working in the human resource department of those banks. The regression model is estimated to test the significance and effect of succession planning practices on profitability. The study revealed that human resource planning, succession planning, training and development, job rotation and organization culture have positive impact on return on assets. It indicates that higher the human resource planning, succession planning, training and development, job rotation and organization culture higher will be the RoA. However, favoritism and nepotism have a negative impact on return on assets. It implies that increase in favoritism and nepotism in an organization leads to decrease in return on assets. The study concluded that succession planning is very important to increase the level of profitability of Nepalese commercial banks. The study identified that out of six independent variables only job rotation and organization culture have significant and positive association with RoA in Nepalese commercial banks.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"58 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-01-13","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128423264","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Positivity in Action: Character Education through the Positivity Project 行动中的积极:通过积极项目进行品格教育

International Journal of Emerging Trends in Social Sciences Pub Date : 2022-12-07 DOI: 10.55217/103.v13i2.581

J. Garwood

{"title":"Positivity in Action: Character Education through the Positivity Project","authors":"J. Garwood","doi":"10.55217/103.v13i2.581","DOIUrl":"https://doi.org/10.55217/103.v13i2.581","url":null,"abstract":"Recently, a new program – The Positivity Project (P2; https://posproject.org/) – has been developed to address key implementation challenges for teachers. P2 is a professional development program focused on teacher’s use of project-based learning and a universal student character education curriculum that provides educators and students with tools to support socio-emotional skills through daily, 15-minute learning modules across the school year. In this article, we (a) explain the theory informing P2, (b) detail key implementation components, (c) include real-life accounts from students and teachers using P2 across K-12 and alternative settings, and (d) provide suggestions for evaluating the impact of P2 for those schools considering implementation. The P2 program is informed by positive psychology, a strengths-based approach to instruction that is well-suited to support students with disabilities. Currently, there is promising evidence of P2 effectiveness that could be classified as practice-based evidence (see https://posproject.org/). Schools wishing to explore use of P2 may wish to consider the best ways to measure the effectiveness of the program. One option is the Values in Action Inventory of Strengths for Youth, which was developed to assess the 24 character strengths from positive psychology and has been translated into multiple languages.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"62 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-07","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"126938810","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

An Assessment of the Level of Awareness of Eye Health Care Services Provided by Onesight in the Gambia 冈比亚Onesight提供的眼科保健服务的认识水平评估

International Journal of Emerging Trends in Social Sciences Pub Date : 2022-12-06 DOI: 10.55217/103.v13i2.578

Momodou Mustapha Fanneh, C. Belford, Sanyang Lang, Bumi Camara, Yusupha Dibba

{"title":"An Assessment of the Level of Awareness of Eye Health Care Services Provided by Onesight in the Gambia","authors":"Momodou Mustapha Fanneh, C. Belford, Sanyang Lang, Bumi Camara, Yusupha Dibba","doi":"10.55217/103.v13i2.578","DOIUrl":"https://doi.org/10.55217/103.v13i2.578","url":null,"abstract":"The objective of the Scorecard study was to assess the intervention of OneSight with respect to Awareness of their services in The Gambia and the perception of Gambians on eye care in The Gambia. More specifically in this paper, the scorecard assesses the level at which people are aware of the existence, the activities and the services offered by OneSight in The Gambia. The research employed both quantitative and qualitative methods. The study revealed that the majority of the sampled respondents are aware of refractive error i.e., about 90%. Their major source of information about eye care issues was through radio however, they gather important information from other sources such as healthcare workers and television. Most of the respondents who are aware of eyesight-related problems, typically obtained information through Government clinics, only 2.8% got their information from OneSight. It was also discovered that 94.6% of the respondents sought eye care treatment from health facilities as opposed to a home or local treatments. Based on the findings, practical implications and an agenda for future research are suggested. For instance, it is recommended that OneSight should strengthen community outreach programs, improve its communication strategies, create more visibility, and conduct more publicity events for more awareness about its programme and activities.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"59 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-12-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122342452","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cyber Crime Fraud in Jakarta and Tangerang 雅加达和Tangerang的网络犯罪欺诈

International Journal of Emerging Trends in Social Sciences Pub Date : 2022-11-01 DOI: 10.55217/103.v13i2.563

Zakkiandri, Karsam, Budiandru

{"title":"Cyber Crime Fraud in Jakarta and Tangerang","authors":"Zakkiandri, Karsam, Budiandru","doi":"10.55217/103.v13i2.563","DOIUrl":"https://doi.org/10.55217/103.v13i2.563","url":null,"abstract":"The purpose of this study is to determine Cyber Security, Cyber Hardware, Information Systems against Fraud. The population of this study are users of information technology in Jakarta and Tangerang. This research method is a qualitative method and the type of primary data by collecting questionnaires. Types of primary data are data taken directly from the object of research, using a questionnaire with a total of 103 respondents. While secondary data is data obtained from documents from banks and other sources related to this research. The sampling technique is the analysis of the outer model (measurement model) and analysis of the inner model (structural model) using the Multivariate Structural Equation Model (SEM) Partial least square or commonly abbreviated as PLS is a type of statistical analysis whose use is similar to SEM in covariance analysis. Because it is similar to SEM, the basic framework in PLS used is based on linear regression. So, what is in linear regression, is also in PLS. It's just that it is given a different symbol, symbol or term. In participatory technique, the results of this study show that cybersecurity, cyber hardware has a positive effect on fraud. The performance of this research shows that Cyber security and cyber-Hardware have an effect on Fraud, so that users or users are more careful in using information technology and always update it. Simultaneously, the R-Square value is 0.257 or 25%, which means cyber security, cyber hardware influenced by the information system against fraud by 25%.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-11-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116175994","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial Statement Fraud Detection with Fraud Triangle 利用舞弊三角分析财务报表舞弊

International Journal of Emerging Trends in Social Sciences Pub Date : 2022-09-28 DOI: 10.55217/103.v13i1.556

Meel Akbar, Basyiruddin Nur, Budi Andru

引用次数: 0

The Effects of using Pictures on EFL Learners’ Vocabulary Retention 图片使用对英语学习者词汇记忆的影响

International Journal of Emerging Trends in Social Sciences Pub Date : 2022-09-28 DOI: 10.55217/103.v13i1.555

Dao Ra Ta Na, Nguyen Huynh Trang

{"title":"The Effects of using Pictures on EFL Learners’ Vocabulary Retention","authors":"Dao Ra Ta Na, Nguyen Huynh Trang","doi":"10.55217/103.v13i1.555","DOIUrl":"https://doi.org/10.55217/103.v13i1.555","url":null,"abstract":"Innovation is necessary for improvement. This inspirational saying triggered the author to try new things for enhancement. This study explored the effect of using pictures to instruct vocabulary in EFL classrooms. At the same time, the EFL students’ attitudes toward this instruction were also examined. To have the data for the study, a group of 70 seventh-graders at Duyen Hai Ethnic Boarding Junior High School in Tra Vinh province were recruited as participants. The study had two parts. The first part of the study dealt with the intervention of vocabulary instruction in the two groups of students. 35 students were chosen for the experimental group, and the other 35 for the control group. The experimental group was exposed to vocabulary instruction with pictures while the control group was taught with the traditional vocabulary teaching method (without using pictures). Both groups had undergone the pretest, posttest, and delayed tests. The results showed that both groups’ scores on vocabulary tests improved, but the experimental group’s scores were higher than that of its counterparts. Then, the study also had the result of the experimental students’ attitudes toward the intervention of using pictures to teach vocabulary. They had a positive attitude toward this teaching strategy. Finally, based on the results of the study, some suggestions and limitations of the study were proposed.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-28","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124390424","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 2

Psychological Distress and Smartphone Addiction: Does Perceived Social Support Make a Difference 心理困扰和智能手机成瘾:感知到的社会支持有影响吗

International Journal of Emerging Trends in Social Sciences Pub Date : 2022-09-02 DOI: 10.55217/103.v12i2.550

Mei-Yui Law, Jin-Jie Yap

{"title":"Psychological Distress and Smartphone Addiction: Does Perceived Social Support Make a Difference","authors":"Mei-Yui Law, Jin-Jie Yap","doi":"10.55217/103.v12i2.550","DOIUrl":"https://doi.org/10.55217/103.v12i2.550","url":null,"abstract":"The smartphone is a double-edged sword for university students; it is a necessary tool for communication which also brings along negative consequences if used excessively. This cross-sectional study was conducted to identify the prevalence rate of smartphone addiction among the undergraduates, to determine psychological distress as a significant predictor of smartphone addiction, and to examine perceived social support as a significant mediator in psychological distress and smartphone addiction. A total of 112 (61 females, 51 males) undergraduates in Kuala Lumpur, Malaysia, aged 18 to 24 years were selected through the purposive sampling method. Participants completed a set of questionnaires via Google Form consisting of Kessler Psychological Distress Scale, Smartphone Addiction Scale-Short Version, and Multidimensional Scale of Perceived Social Support. SmartPLS (Partial Least Squares) which is based on the principles of path modeling and bootstrapping was employed to build the causal model. Results revealed that 66.10% of undergraduates were addicted to smartphones. Also, psychological distress significantly predicted smartphone addiction, with t-value = 7.423, p < 0.001. However, perceived social support did not mediate the relationship between psychological distress and smartphone addiction, with t-value = -0.939, p > 0.05. These findings imply that smartphones have become indispensable for undergraduates and the psychological distress of undergraduates should be given priority in reducing smartphone addiction. Suggestions are made for higher learning institutions to design intervention plans to reduce the psychological distress and smartphone addiction amongst university students.","PeriodicalId":396341,"journal":{"name":"International Journal of Emerging Trends in Social Sciences","volume":"74 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132161263","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Factors Affecting Lawyers Adoption to Live Broadcast Platforms 影响律师采用直播平台的因素

International Journal of Emerging Trends in Social Sciences Pub Date : 2022-07-20 DOI: 10.55217/103.v12i1.535

Cai Meng, Siti Khalidah Md Yusoff, Brian Sheng Xian Teo

引用次数: 0

What Really Matters: The Effect of Covid-19 on the Factors of Life Satisfaction 真正重要的是:Covid-19对生活满意度因素的影响

International Journal of Emerging Trends in Social Sciences Pub Date : 2021-12-28 DOI: 10.20448/2001.112.18.27

J. Janáček

引用次数: 0