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Factors Affecting Turnover Tax Collection of Category "B" Taxpayers in South Gonder Zone of Ethiopia
No full text<p><strong><span>Abstract: </span></strong><span>This paper aims to investigate factors affecting the turnover tax collection of category "B" taxpayers. An exploratory research design strategy with a mixed approach is applied. There are 797 category "B" taxpayers in the zone; 266 are selected using the probability simple random method and from 18 Woreda office employees, 36 are determined using the non-probability sampling method, 19 managers are also taken for interview, as a total 321 samples are selected. Data were composed from primary and secondary sources. Collected data were analyzed using the descriptive and inferential statistics tools. Findings show that customer knowledge, convenience of the payment, attitude of taxpayers, and penalties and fines were strong significant relationships and substantial negative correlations between taxpayer registrations and corruption with TOT collection. It is recommended that government must aggressively work on ICT, training, awareness creation, and zero level of corruption as a first remedial measure.</span></p>
<p><strong><span>Keywords: </span></strong><span>Turnover Tax, Factors Affecting Tax Collection, Ethiopian Tax System, Indirect Tax, Category "B" Taxpayer</span></p>
<p><strong><span>JEL Classification Number:<em> </em></span></strong><span>H2, h5, H7, M21, H2</span></p>
DATABASE of HRM in Spanish Local Goverment
No full text<p>Database of HRM practices in Spanish Local Goverment</p>
The impact of permanent gullies on present-day land use and agriculture in loess areas (E. Poland)
No full textThe socio-economic effect of the occurrence of specific forms of relief, is a significant research problem in applied geomorphology. The objective of this study was to assess the impact of permanent gullies on land cover and agriculture within the loess areas of Eastern (E.) Poland. We analyzed the relationships between an area consisting of gullies and selected environmental and socio-economic indices. We used the following statistical methods: Pearson's linear correlation, ANOVA, PCA and cluster analysis. It was found that districts with a similar gully density are characterized by the occurrence of a similar set of economic characteristics found within agriculture (cluster analysis). The most distinct impact of the occurrence of gullies on the potential of agriculture was observed when gullies covered more than 2% of the district. We identified the relationships between the area covered by gullies and present-day forest cover (Pearson correlation index 0.5), changes in the forest cover in the 20th century (0.7), the area of landscape parks and reserves (0.8) and the share of big farms (− 0.5). Weak negative correlations occurred between the gully area and the economic aspects of agriculture (indices from − 0.2 to − 0.4). The correlations between the area of gullies, area of forests and share of farms larger than 20 ha were confirmed by ANOVA. The PCA method showed a negative correlation between the area of gullies, the share of arable lands and the share of farms with good prospects. A positive correlation was found in the case of protected areas, steep slopes and forests. In the future, gullies may turn out to be a challenge to the development of efficient agriculture; they are an obstacle to land consolidation and farm enlargement. Areas characterized by a high density of gullies require special spatial management to reduce negative economic effects
Supplementary_Files_For_SCPR
No full text<p>Set Covering Problem with Reasons (SCPR). The code contains randomly generated datasets for a new variant of the Set Covering Problem and Algorithms to solve it.</p>
Development of Concept of Human Resources Accounting and Model for Human Resources Valuation
No full text<p><strong><span>Abstract: </span></strong><span>The research in the field of Human Resources Accounting (HRA) has travelled a long way, still it has not found appropriate place in business world. Valuation of Human Asset is still viewed of less priority and importance. The changing business scenario mandates paradigm shift in the concept of HRA. It requires a model of Human Asset Valuation that not only provides Management Information System (MIS) but also gives financial reporting perspective including giving correct value of Human Asset, which is the only asset deployed to undertake the business. The lack of awareness and acceptance of basic HRA makes the valuation of Human Resources as an asset by stakeholders a distant possibility. Human resources accounting has not accorded a place where it can be included in the balance sheet. Still, indeed, there is a need to look at the HRA from all possible angles for its relevance in today’s business world. In contemporary business, the value of Human Capital outweighs the importance of financial capital and hence advocated for research in the field of Human Resources Accounting. There is an emergent need to review the development of concept of HRA and model for human asset valuation, identify gaps therein and undertake further research in the area.</span></p>
<p><strong><span>Keywords:</span></strong><span> Human Resources Accounting (HRA), Valuation, MIS, Financial reporting, Human Capital, Asset, valuable Models</span></p>
Russia Interviews NGOs and Former Prisoners
No full text<p>Interview transcripts taken by Judith Pallot and Olga Zeveleva of leaders and workers of NGOs in Russia and former prisoners in Russia. Taken between 2017 and 2021.</p>
Growth Effects of External Factors in the Emerging South Asian Countries with High Level of External Debt: A Panel Cointegration and Panel DOLS Analysis
No full text<p><strong>Abstract: </strong>This study analysed the relationship between external factors and economic growth in the emerging South Asian economies with high level of external debt using the Panel Dynamic Ordinary Least Square (PDOLS) for the period from 1993 to 2022 for India, Pakistan, and Sri Lanka. The analysis exhibited a 1% increase in FDI can eventually result in a 0.237 increase in the GDP. Further, net exports-imports and foreign remittances had a coefficient of 0.007 and 0.086 respectively. Thus, every 1 percent increase in net exports-imports and remittances leads to increase in GDP by 0.007 and 0.086 respectively. Therefore, these nations need to attract more FDI, improve the ecosystem for the remittance transfer for both small and big amount especially for the rural migrant workers who may be hitherto excluded from the formal banking system; therefore, have to transfer their remittances via informal systems. </p><p><strong>Keywords</strong>: Economic Growth, Remittances, FDI, Net Export-Import, South Asian countries</p><p><strong>JEL Classification Number</strong>: O47, F14, F24 </p>
Empowering Women for Better Maternal Healthcare: Unravelling the Household Dynamics and Socioeconomic Influences in Purulia District of West Bengal
No full text<p><strong>Abstract: </strong>This study investigates the complex relationship between socioeconomic factors, household dynamics, and maternal healthcare utilization in Purulia District of West Bengal. It highlights disparities in access to maternal healthcare, emphasizing the roles of education, socioeconomic status, and accessibility. Education and higher household status correlate with increased maternal care use, while family planning discussions enhance utilization. The study underscores the need for comprehensive interventions to empower women and bridge healthcare gaps. Recommendations include educational initiatives, economic empowerment programs, improved communication about family planning, and enhanced rural healthcare infrastructure. The policymakers and healthcare providers should collaborate to ensure equitable access to quality maternal healthcare.</p><p><strong>Keywords:</strong><i><strong> </strong></i>Maternal Healthcare, Socioeconomic Factors, Household Dynamics, Women's Empowerment, Purulia District</p><p><strong>JEL Classification Number: </strong>H51, H52, H53 and H75</p>
Impact of Spectrum Allocation on the Top-Line and Bottom-Line of the Indian Telecom Sector
No full text<p><strong>Abstract: </strong>Spectrum allocation has a direct impact on the sales and profits of Indian Telecom companies. Companies bid on government-specified prices to acquire spectrum at a selected auction price. Since companies like JIO, Bharti Airtel, Den Networks, and Vodafone Idea participate in the auction it has direct effect on the sales and profits of these organizations. First is to understand the growth in terms of sales and profits of selected Indian telecom companies. Secondly, to analyse the pre and post impact of Spectrum cost on the Topline and Bottom-line of Indian selected companies. Finally, to judge the long-term association among sales, profit and stock price through cointegration test. Methodology applied is Analytical and statistical tool considered is t-statistics with unequal variance and econometric method of cointegration is studied for understanding its long-term relationship.</p><p><strong>Keywords: </strong>Bandwidth, Cointegration, CAGR, Spectrum</p><p><strong>JEL Classification Number: </strong>K23, O14, O3</p>
