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The structure of company ownership and tax avoidance in Indonesia
Get PDFThis study aims to explain the effect of ownership structure (family, government, institutional, foreign, managerial, public) on tax avoidance in Indonesia. This study employed quantitative research with regression analysis, regression method using the annual report on companies listed on the Indonesian stock exchange from the 2017-2019 period with a sample of 93 companies. The tax avoidance was measured using the Cash Effective Tax Rate. The results of this study indicate that the government ownership structure and foreign ownership structure have a positive effect on tax avoidance in Indonesia. Firm size emphasizes the influence of the independent variables on the dependent variable. Family, institutional, managerial, public ownership structures have no influence on tax avoidance. This study indicates that the ownership structure of the company can influence company policy in tax avoidance
The accrualization of public-sector accounting in the perspective of new institutionalism theory (a study of state universities in east java)
Get PDFThis study aims to elucidate the application of accrual-based accounting in state universities with the status of Public Service Agency under the auspices of the Ministry of Research, Technology, and Higher Education of Indonesia in East Java and to explain the effect of external and internal factors on every work unit following the reformation of accounting basis. This qualitative case study uses the perspective of the New Institutionalism Theory. The result of this research is that the researcher can describe the role of the informants in each work unit in applying accounting accrualization and explain the Institutional Isomorphism (institutionalization process) consisting of coercive, mimetic, and normative. Furthermore, the involvement of professional institutions in factors that are normative isomorphism in nature can be linked with allomorphism symptoms. The phenomenon signifies the involvement of endogenous factors such as actors, institutions, and systems of thinking; all of which are combined to support the institutionalization process
The role of local wisdom culture moderating the effect of product differentiation, service differentiation, and image differentiation on tourist satisfaction : Case study of tourist satisfaction at Royal Kirana Spa & Wellness Ubud
Get PDFCompetition in the tourism industry, especially the tourism support service sector, is currently becoming increasingly competitive. Customer satisfaction to maintain customer loyalty through differentiation strategy is the core of every business activity. The purpose of this study is to explain the effect of differentiation strategy on satisfaction and the role of local wisdom culture in moderating the effect of differentiation strategy on tourist satisfaction. The research subjects were tourists who stayed at the Royal Kirana Spa & Wellness, with a sample of 200 people. Determination of the sample using a non-probability sampling method, namely purposive sampling. Data were analyzed using the technique of moderated regression analysis (MRA) using SPSS. The results of this study indicate that product differentiation, service, and image have a positive and significant effect on tourist satisfaction, and local wisdom culture can strengthen the influence of product, service, and image differentiation on tourist satisfaction. The results of this study are ideal to be applied and improved as a guide in implementing the company's strategy at Royal Kirana Spa & Wellness in building tourist satisfaction levels while implementing the noble goals of Balinese cultural heritage
An assessment on impacts of online education on training quality and satisfaction of tourism undergraduate students in a private university and managerial implications for educators
Get PDFThe COVID-19 pandemic has disrupted the learning activities of learners in a myriad of ways. Being severely affected by the fourth wave of infection recently, many universities in the South of Vietnam have also switched their learning method into online learning. This study was conducted to explore the effects of online learning on learning quality by utilizing a survey sample of undergraduate students in the field of tourism. Through quantitative data analysis, the research results show that the majority of respondents have an above-neutral level of satisfaction (above 3) when participating in answering questions about factors affecting online learning such as the quality of online learning, e-learning activities, criteria for assessing learning results, education and training issues, influencing factors and impacts of virtual tourism on tourism students. The research results might give managerial implications to universities adopting online learning about policies and measures to improve the school's educational quality during the pandemic
Management as a necessary tool for the prevention of violence against women
Get PDFThe chair "Women, family and Guantanamo society" in the Guantánamo province as part of its functions intends the following investigation that addresses the theme of the prevention of violence against women from its management. This has the purpose of contributing to the educational preparation of agencies and social agents as an effective response to the demands of today's Cuban society. The study assumes the methodological-materialist and historical dialectical conception with the use of general research methods, with references, aspects of historical and theoretical-methodological evolution in the sociological, psychological, pedagogical and legal areas. The diagnostic results of the study made it possible to design as a methodological proposal a management strategy for the prevention of violence against women, which is strengthened from the integration of agencies and social agents, which places the University as the most important educational agency of the community
Toward socio-contextual perspective: A case in analyzing texts
Get PDFThe purpose of this study is to analyze the social context, the text organization, and the text structure. The data that are analyzed in this study are taken from the book entitled Tales of Wisdom. There are two main texts are used in this study. The theory used was Halliday (1978) advocated placing the context of situation into a broader social context. The result of this study revealed that all of the elements of the context of situation (field, tenor, mode) were found in the texts. Both of the texts were well organized seen from the text organization including starting (orientation), content (complication), and ending (resolution). In terms of text structure, the use of reference and conjunction were frequently occurred. Of the four sub conjunctions, only three sub conjunctions were appeared and additive is the most one of all. 
Source characteristics of Ayyub’s work “sharhi masnaviyi mawlavi”
Get PDFManuscript No. 2225 is kept in the fund of the Institute of Oriental Studies named after Abu Rayhon Beruni of the Academy of Sciences of the Republic of Uzbekistan. This manuscript is an excellent commentary on Jalaliddin Rumi's “Masnaviyi Manaviy” and contains six books. The commentary is called “Sharhi Masnaviyi Mawlavi” by Ayyub. The commentary explains some of Masnavi's words, as well as stories about Rumi's life and teachings. Some of the stories are narrated by the narrator himself. At the beginning of each comment or story that Ayyub gave, he noted the source from which that information was obtained. In interpreting the Masnavi, the commentator used the following works: Abdurahman Jami's Naynama, Yusuf and Zulayha, Nafahotu-l-uns, Ahmad Afloki's “Manoqibu-l-Arifin”, Sheikh Abdurahim Bihari's “Kashfu-l-lugat va -l istilohot”. In some verses of the Masnavi, a word or phrase from the verses of the Qur'an is quoted. The commentator explains this verse in full in the commentary, sometimes after giving a sentence of the verse. In his Masnavi, Rumi refers to the Hadiths or any event in the history of the prophets. Ayyub gives that Hadith or incident in full and then goes on to comment on it
The issue of expression of human wishes in language
Get PDFThis article deals with non-linguistic factors such as the expression of human desires in the Uzbek language, the anthropocentric nature of desires, how speakers perceive the world, personal experiences, language skills and knowledge, the age of the speakers, the psyche. The issue of connection with it also analyses the study of wish sentences in linguistics, especially in Uzbek linguistics, and raises current issues related to the study of these types of sentences
Observation of the poetic unity of the verse in the poetry of Muhammad Riza Ogahi
Get PDFThis article presents scientific and analytical ideas on the definition of types in terms of the structure of the byte and its role in the structure of the poetic work in Uzbek literature. Also, in our literature on the relationship of bytes and genres, opinions, historical sources have been studied and the correct theoretical foundations have been formed. The level of application, types, and functions of genres such as chiston, problem are analyzed
Modal meanings of the auxiliary verb “QO‘Y” in Uzbek and its expression in Korean
Get PDFUzbek and Korean are considered to be alike languages. When, in both languages, link verbs are used within sentences, similarities can be observed and equivalences of main and link verbs exist in Korean as well. For example, in Uzbek language the link verb qo'ymoq coincides with verbs in Korean ?? [no?hda] and ?? [duda]. Whenever, in context, the meaning of the link verb "qo'ymoq" is similar to link verbs ?? [no?hda] and ?? [duda], their meanings become close. However, this rule may not always be applied. In some cases, if the verb qo'ymoq means modality in Uzbek language, it can be translated into Korean with the help of other link verbs. This article compares the different meanings of auxiliary verb qo?ymoq in Uzbek and their expression in Korean