1,720,954 research outputs found
An assessment of the efficiency of fiscalised electronic devices in improving revenue collection in selected companies in Harare: The case of the fiscal electronic tax registers
No full textThe study assessed the efficiency of Fiscalised Electronic Devices in improving revenue collection in selected companies in Harare using the case of the Fiscal Electronic Tax Registers. The study specifically seeks to determine whether efficient Fiscal Electronic Tax Registers increase the revenue base due to tax compliance. The basis of the study lies on the need to raise awareness on the efficiency and importance of the ETRs in improving tax revenue and tax compliance. The research combines desk and field research. Field research entailed questionnaires and interviews with key informants. Desk research entailed review of concepts, theories and experiences related to the topic. The salient findings of this research are that, efficient Fiscal Electronic Tax Registers increase the revenue base due to tax compliance. While there has been a remarkable improvement in the tax collection system, there is not much improvement on the Value Added Tax (VAT) collections since the adoption of FEDs. FETRs have only improved tax compliance in the companies that are using them. The factors that negatively affect tax compliance are resistant to change, reluctance by tax payers to embrace fiscalisation, lack of knowledge, increased administration costs and lack of capacity as well as the influx of informal traders who do not offer receipts. Fiscalisation improves internal accountability, management and control of business by recording and storing all sales without manipulation. This is evidenced by accurate caption of data and shorter audit periods by the tax collectors among others. Notwithstanding this, fiscalisation has its own challenges such as few suppliers of the devices, unrealistic deadlines, and higher penalties and also the system was not user-friendly and compatible with other devices. This is evidenced by the slow uptake of the devices due to lack of capacity and failure to get tax clearances because they had not fiscalised. Against this backdrop, the study recommends that ZIMRA carry out an impact assessment on the fiscalisation project to determine the extent of it success through monitoring and evaluation. There is need to educate the nation on the use of FETRs and the need to comply, even in rural remote areas. The government should revise the turn-over downwards to accommodate more tax payers. There is need to develop systems that are compatible and can be integrated with the computers in business premises. The informal sector should also be brought into the tax net to increase competition. The government should come up with a more user-friendly system that is easy to use linked to the internet for faster and easy access by ZIMRA
An Assessment of the Efficiency of Fiscalised Electronic Devices in Improving Revenue Collection in Selected Companies in Harare: The Case of the Fiscal Electronic Tax Registers
No full textThe study assessed the efficiency of Fiscalised Electronic Devices in improving revenue
collection in selected companies in Harare using the case of the Fiscal Electronic Tax Registers.
The study specifically seeks to determine whether efficient Fiscal Electronic Tax Registers
increase the revenue base due to tax compliance. The basis of the study lies on the need to raise
awareness on the efficiency and importance of the ETRs in improving tax revenue and tax
compliance. The research combines desk and field research. Field research entailed
questionnaires and interviews with key informants. Desk research entailed review of concepts,
theories and experiences related to the topic. The salient findings of this research are that,
efficient Fiscal Electronic Tax Registers increase the revenue base due to tax compliance. While
there has been a remarkable improvement in the tax collection system, there is not much
improvement on the Value Added Tax (VAT) collections since the adoption of FEDs. FETRs
have only improved tax compliance in the companies that are using them. The factors that
negatively affect tax compliance are resistant to change, reluctance by tax payers to embrace
fiscalisation, lack of knowledge, increased administration costs and lack of capacity as well as
the influx of informal traders who do not offer receipts. Fiscalisation improves internal
accountability, management and control of business by recording and storing all sales without
manipulation. This is evidenced by accurate caption of data and shorter audit periods by the tax
collectors among others. Notwithstanding this, fiscalisation has its own challenges such as few
suppliers of the devices, unrealistic deadlines, and higher penalties and also the system was not
user-friendly and compatible with other devices. This is evidenced by the slow uptake of the
devices due to lack of capacity and failure to get tax clearances because they had not fiscalised.
Against this backdrop, the study recommends that ZIMRA carry out an impact assessment on the
fiscalisation project to determine the extent of it success through monitoring and evaluation.
There is need to educate the nation on the use of FETRs and the need to comply, even in rural
remote areas. The government should revise the turn-over downwards to accommodate more tax
payers. There is need to develop systems that are compatible and can be integrated with the
computers in business premises. The informal sector should also be brought into the tax net to
increase competition. The government should come up with a more user-friendly system that is
easy to use linked to the internet for faster and easy access by ZIMRA
Going Beyond Counting First Authors in Author Co-citation Analysis
Get PDFThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Get PDF“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
Appropriate Similarity Measures for Author Cocitation Analysis
Get PDFWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Get PDFWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
koamabayili/VECTRON-author-checklist: VECTRON author checklist
No full textWe have done our best to complete the author checklist relating to the use of animals in the hut study. Note that the objective for the hut study was to evaluate the IRS treatment applications for residual efficacy against Anopheles mosquitoes, including the local An. coluzzii mosquito population. Cows were only used to attract mosquitoes into the huts and no tests were carried out directly on the cows. The author checklist is intended for use with studies where experiments are carried out on animals, which is why we have had such difficulty in completing this for the hut study, as many of the questions do not relate to how the cows were used
Author-wise bibliometric analysis based on entropy.
No full textAuthor-wise bibliometric analysis based on entropy.</p
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