Search results for: citizenship based taxation
Commenced in January 2007
Frequency: Monthly
Edition: International
Paper Count: 27481

Search results for: citizenship based taxation

27331 Effect of Fiscal Policy on Growth in India

Authors: Parma Chakravartti

Abstract:

The impact of government spending and taxation on economic growth has remained a central issue of fiscal policy analysis. There is a wide range of opinions over the strength of fiscal policy’s effect on macroeconomic variables. It can be argued that the impact of fiscal policy depends on the structure and economic condition of the economy. This study makes an attempt to examine the effect of fiscal policy shocks on growth in India using the structural vector autoregressive model (SVAR), considering data from 1950 to 2019. The study finds that government spending is an important instrument of growth in India, where the share of revenue expenditure to capital expenditure plays a key role. The optimum composition of total expenditure is important for growth and it is not necessarily true that capital expenditure multiplier is more than revenue expenditure multiplier. The study also finds that the impact of public economic activities on private economic activities for both consumption expenditure and gross capital formation of government crowds in private consumption expenditure and private gross capital formation, respectively, thus indicating that government expenditure complements private expenditure in India.

Keywords: government spending, fiscal policy, multiplier, growth

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27330 A Participatory Study in Using Augmented Reality for Teaching Civics in Middle Schools

Authors: E. Sahar

Abstract:

Civic political knowledge is crucial for the stability of democratic countries. In the USA, Americans have poor knowledge about their constitution and their political systems. Some states such as Florida State suffers from a huge decline in civics comparing to the National Average. This study concerns with using new technologies such as augmented reality to engage students in learning civics in classrooms. This is a participatory study, which engage teachers in the process of designing augmented reality civic games. The researcher used survey to find out the materials that teachers struggle with while teaching civics. Four lessons were found the most difficult to teach for middle school students: SS7C1.1 Enlightenment thinkers, SS7C1.2 influencing documents, SS7C1.7-Weakness of the Articles of Confederation, and Forms and systems of governments. For the limited scope of this study, we focused on “Forms and Systems of governments’ as the main project. Augmented Reality is used to help students to engage in learning civics through building a game that is based on the pedagogy constructivism theory. The resulted project meets the educational requirements for civics, provide students with more knowledge in at stake issues such as migration and citizenship, and help them to build leadership skills while playing in groups. The augmented reality game is also designed to test the students learning for each stage. This study helps to generate insightful implications for the use of augmented reality by educators, researchers, instructional designers, and developers who are interested in integrating technology in teaching civics for students in middle school classrooms.

Keywords: augmented reality, games, civics teaching, Florida middle school

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27329 The Social Change Leadership Model for Administrators and Teachers Development in Northeast Thailand

Authors: D. Thawinkarn, S. Wongbutlee

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The Social Change Leadership model is strongly aligned with administration’s mission. This research aims to examine the elements of social change leadership, build and develop leadership for social change, and evaluate effectiveness of leadership development model for social change. The research operation has 3 phases: model studies by in-depth interviews and survey research; drafting and creating model which verified by the experts; and trial of model in schools. The results showed that administrators and teachers have the elements of leadership for social change in moderate level. These elements are ranged descending from consciousness of self, common purpose, congruence, collaboration, commitment, citizenship, and controversy with civility. Model of leadership for social change is included the principles, objectives, content, process. Workshop process: Results show that the model of leadership development for social change in administrators and teachers leads to higher score in leadership evaluation prior to administering the operation.

Keywords: leadership, social change model, organization, administrators

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27328 Socio-Motor Experience between Affectivity and Movement from Harry Potter to Lord of the Rings

Authors: Manuela Gamba, Niki Mandolesi

Abstract:

Teenagers today have little knowledge about how to move or play together. The adults who are part of sports culture must find an effective way to foster this essential ability. Our research in Italy uses a 'holistic model' based on fantasy literature to explore the relationships between the game identities and self-identities of young people and the achievement of psycho-motor, emotional and social well-being in the realms of sport and education. Physical activity projects were carried out in schools and extra-curricular associations in Rome, combining outdoor activities and distance learning. This holistic and malleable game model is inspired by fantasy accounts of the journeys taken in The Lord of Rings and Harry Potter books. We know that many have a lot of resistance to the idea of using fantasy and play as a pedagogical tool, but the results obtained in this experience are surprising. Our interventions and investigations focused on promoting self-esteem, awareness, a sense of belonging, social integration, cooperation, well-being, and informed decision making: a basis for healthy and effective citizenship. For teenagers, creative thinking is the right stimulus to involve and compare the story of characters to their own journey through social and self-reflective identity analysis. We observed how important it is to engage students emotionally as well as cognitively and that enabling them to play with identity through relationships with peers. There is a need today for a multidisciplinary synthesis of analog and digital values, especially in response to recent distance-living experiences. There is a need for a global reconceptualization of free time and nature in the human experience.

Keywords: awareness, creativity, identity, play

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27327 Community Education Leadership and Organizational Culture: Perceptions of Empowerment

Authors: Aisha M. Khairat

Abstract:

Community education in the Arab Republic of Egypt is a model that provides education to remote, underprivileged villages and hamlets where children have no access to public education. The community education model is based on the philosophy of transforming individuals to reach their full potential and on instilling the seeds of empowerment and citizenship to induce societal transformation. This research aims at investigating the degree to which the leadership style and organizational culture of the Egyptian community schools demonstrates an empowering approach. Nile Valley NGO, an Egyptian Non-Governmental Organization (NGO) leading hundreds of Egyptian community schools was studied to investigate the perceptions of empowerment amongst its leadership. This in turn will have serious implications on the level of empowerment the communities managed by Nile Valley NGO are experiencing, and will serve as an indicator to the degree to which community schools are achieving their goals in transforming individuals and empowering communities and reforming Egyptian education – and not just a tool to reach literacy. This mixed-methods research utilized surveys and semi-structured interviews to capture the perceptions of empowerment in the views of a sample of 380 community schools facilitators (teachers) spanning 8 Egyptian governorates and Nile Valley NGO’s community education project team and leadership. The findings demonstrate interesting leadership approaches with traits from transformational and servant leadership theoretical models. The organizational culture at Nile Valley NGO reflects the universal dichotomy between market-oriented and humanitarian orientations. The perceptions of empowerment were positive, and several success stories were uncovered in spite of the many challenges faced on the national level and despite the scarcity or resources.

Keywords: community education, community schools in Egypt, empowerment, organizational culture, leadership

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27326 Middle School as a Developmental Context for Emergent Citizenship

Authors: Casta Guillaume, Robert Jagers, Deborah Rivas-Drake

Abstract:

Civically engaged youth are critical to maintaining and/or improving the functioning of local, national and global communities and their institutions. The present study investigated how school climate and academic beliefs (academic self-efficacy and school belonging) may inform emergent civic behaviors (emergent citizenship) among self-identified middle school youth of color (African American, Multiracial or Mixed, Latino, Asian American or Pacific Islander, Native American, and other). Study aims: 1) Understand whether and how school climate is associated with civic engagement behaviors, directly and indirectly, by fostering a positive sense of connection to the school and/or engendering feelings of self-efficacy in the academic domain. Accordingly, we examined 2) The association of youths’ sense of school connection and academic self-efficacy with their personally responsible and participatory civic behaviors in school and community contexts—both concurrently and longitudinally. Data from two subsamples of a larger study of social/emotional development among middle school students were used for longitudinal and cross sectional analysis. The cross-sectional sample included 324 6th-8th grade students, of which 43% identified as African American, 20% identified as Multiracial or Mixed, 18% identified as Latino, 12% identified as Asian American or Pacific Islander, 6% identified as Other, and 1% identified as Native American. The age of the sample ranged from 11 – 15 (M = 12.33, SD = .97). For the longitudinal test of our mediation model, we drew on data from the 6th and 7th grade cohorts only (n =232); the ethnic and racial diversity of this longitudinal subsample was virtually identical to that of the cross-sectional sample. For both the cross-sectional and longitudinal analyses, full information maximum likelihood was used to deal with missing data. Fit indices were inspected to determine if they met the recommended thresholds of RMSEA below .05 and CFI and TLI values of at least .90. To determine if particular mediation pathways were significant, the bias-corrected bootstrap confidence intervals for each indirect pathway were inspected. Fit indices for the latent variable mediation model using the cross-sectional data suggest that the hypothesized model fit the observed data well (CFI = .93; TLI =. 92; RMSEA = .05, 90% CI = [.04, .06]). In the model, students’ perceptions of school climate were significantly and positively associated with greater feelings of school connectedness, which were in turn significantly and positively associated with civic engagement. In addition, school climate was significantly and positively associated with greater academic self-efficacy, but academic self-efficacy was not significantly associated with civic engagement. Tests of mediation indicated there was one significant indirect pathway between school climate and civic engagement behavior. There was an indirect association between school climate and civic engagement via its association with sense of school connectedness, indirect association estimate = .17 [95% CI: .08, .32]. The aforementioned indirect association via school connectedness accounted for 50% (.17/.34) of the total effect. Partial support was found for the prediction that students’ perceptions of a positive school climate are linked to civic engagement in part through their role in students’ sense of connection to school.

Keywords: civic engagement, early adolescence, school climate, school belonging, developmental niche

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27325 Emotional Labor Strategies and Intentions to Quit among Nurses in Pakistan

Authors: Maham Malik, Amjad Ali, Muhammad Asif

Abstract:

Current study aims to examine the relationship of emotional labor strategies - deep acting and surface acting - with employees' job satisfaction, organizational commitment and intentions to quit. The study also examines the mediating role of job satisfaction and organizational commitment for relationship of emotional labor strategies with intentions to quit. Data were conveniently collected from 307 nurses by using self-administered questionnaire. Linear regression test was applied to find the relationship between the variables. Mediation was checked through Baron and Kenny Model and Sobel test. Results prove the existence of partial mediation of job satisfaction between the emotional labor strategies and quitting intentions. The study recommends that deep acting should be promoted because it is positively associated with quality of work life, work engagement and organizational citizenship behavior of employees.

Keywords: emotional labor strategies, intentions to quit, job satisfaction, organizational commitment, nursing

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27324 Determinants of Standard Audit File for Tax Purposes Accounting Legal Obligation Compliance Costs: Empirical Study for Portuguese SMEs of Leiria District

Authors: Isa Raquel Alves Soeiro, Cristina Isabel Branco de Sá

Abstract:

In Portugal, since 2008, there has been a requirement to export the Standard Audit File for Tax Purposes (SAF-T) standard file (in XML format). This file thus gathers tax-relevant information from a company relating to a specific period of taxation. There are two types of SAF-T files that serve different purposes: the SAF-T of revenues and the SAF-T of accounting, which requires taxpayers and accounting firms to invest in order to adapt the accounting programs to the legal requirements. The implementation of the SAF-T accounting file aims to facilitate the collection of relevant tax data by tax inspectors as support of taxpayers' tax returns for the analysis of accounting records or other information with tax relevance (Portaria No. 321-A/2007 of March 26 and Portaria No. 302/2016 of December 2). The main objective of this research project is to verify, through quantitative analysis, what is the cost of compliance of Small and Medium Enterprises (SME) in the district of Leiria in the introduction and implementation of the tax obligation of SAF-T - Standard Audit File for Tax Purposes of accounting. The information was collected through a questionnaire sent to a population of companies selected through the SABI Bureau Van Dijk database in 2020. Based on the responses obtained to the questionnaire, the companies were divided into two groups: Group 1 -companies who are self-employed and whose main activity is accounting services; and Group 2 -companies that do not belong to the accounting sector. In general terms, the conclusion is that there are no statistically significant differences in the costs of complying with the accounting SAF-T between the companies in Group 1 and Group 2 and that, on average, the internal costs of both groups represent the largest component of the total cost of compliance with the accounting SAF-T. The results obtained show that, in both groups, the total costs of complying with the SAF-T of accounting are regressive, which appears to be similar to international studies, although these are related to different tax obligations. Additionally, we verified that the variables volume of business, software used, number of employees, and legal form explain the differences in the costs of complying with accounting SAF-T in the Leiria district SME.

Keywords: compliance costs, SAF-T accounting, SME, Portugal

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27323 Participatory Democracy to the Contemporary Problems of Polish Social Policy

Authors: Agnieszka Szczudlińska-Kanoś

Abstract:

Nowadays the participation of citizens in public life increasingly effect on management at all levels of public authority. Today, however, democratic systems in many countries, also in Poland, based on the first - on the institutions of representative democracy, which is mainly on elections, party activity, on the other hand - on the basic instruments of direct democracy, which, in particular, we can include a referendum or initiative of citizenship - although these are often rather complementary. Other forms of participatory democracy, such as deliberative democracy, participatory budgeting, public consultation in practice in many countries are still rare. Appropriate use of the potential invested in participatory democracy can bring enormous and multilateral benefits. On the one hand, local and regional communities taking an active part in public life express their needs, point out problems and thus affect the decisions of public authorities. Authorities using knowledge acquired from the citizens also implement the policy tailored to their needs, thus obtaining support in the next election. The purpose of this study is to show how the Polish citizens affect to resolve issues of social policy pursued at different levels of government. This problem is very important because today the observed changes seen in virtually all fields of life create new social problems, which nowadays are no longer only the problems of the region, the country but they are international, global issues. From such this perspective we should talk about them, discuss, try to solve at all levels. Article will be useful not only theorists involved in the management of the public, local government, or social but also practitioners - local government acting as their functions at different levels of government. Conclusions drawn from the publication will also be useful to politicians and those directly affecting for: functioning social security systems, the scope and quality of public services and the overall shape of the contemporary social policy in different countries.

Keywords: social policy, local government, social participation, social services

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27322 The Role of Artificial Intelligence Algorithms in Decision-Making Policies

Authors: Marisa Almeida AraúJo

Abstract:

Artificial intelligence (AI) tools are being used (including in the criminal justice system) and becomingincreasingly popular. The many questions that these (future) super-beings pose the neuralgic center is rooted in the (old) problematic between rationality and morality. For instance, if we follow a Kantian perspective in which morality derives from AI, rationality will also surpass man in ethical and moral standards, questioning the nature of mind, the conscience of self and others, and moral. The recognition of superior intelligence in a non-human being puts us in the contingency of having to recognize a pair in a form of new coexistence and social relationship. Just think of the humanoid robot Sophia, capable of reasoning and conversation (and who has been recognized for Saudi citizenship; a fact that symbolically demonstrates our empathy with the being). Machines having a more intelligent mind, and even, eventually, with higher ethical standards to which, in the alluded categorical imperative, we would have to subject ourselves under penalty of contradiction with the universal Kantian law. Recognizing the complex ethical and legal issues and the significant impact on human rights and democratic functioning itself is the goal of our work.

Keywords: ethics, artificial intelligence, legal rules, principles, philosophy

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27321 The Effect of Corruption and Taxes on Entrepreneurship Activity: Across Country Study

Authors: F. Ahmed, Y. Dawood

Abstract:

One of the vehement debates nowadays is about the effect of taxation and economic growth. From one side, taxes are an essential factor to absorb the unemployment, improve the stander of living and achieve a high level of economic growth. On the other hand, they consider it as the main reason to lose the growth ground. The primary goal of the present study is to provide a cross-country evidence of the relationship between taxes and entrepreneurship. There are several important areas where this study makes an original contribution to Entrepreneurship literature. Our paper will use a combination of macro and micro data to present more accurate evidence of the relation. Our study considers large cross sections of countries for the period from 2008 to 2014 for 59 countries. In addition to that and most importantly, our study examines the effect of corruption on the relation between taxes and Entrepreneurship as the corruption is a very important dimension that can explain international entrepreneurship. The importance of this study can be seen from several perspectives: By investigating the taxes effect on entrepreneurship motivation, it is important for the policy makers as well as scholars. Governments and regulators who consider changing in the entrepreneurship sector as an important determinant of economic growth can benefit also from this research. Also, countries who are considering improving their growth level. Scholars also can get insights from this research to gain insights regarding the validity of the Environmental Determinism the institutional theory in the entrepreneurship contest. In addition, it also highlights the obstacles of corruption in developing countries.

Keywords: taxes, corruption, entrepreneurship, across countries

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27320 An Appraisal of Revenue Collection in Local Government: A Case Study of Boripe Local Government Iragbiji Osun State

Authors: Olanike O. Akinwale, Isiaka S. Adedoyin

Abstract:

Revenue is a fund realized by the government to meet both current and capital expenditures. The study found out the various ways through which local governments in Nigeria generate revenue or obtain funds and determined whether the people of Boripe local government are paying tax as at when due and also evaluated how the revenue generated is being used by the local government. During the course of this study, research questionnaires were drafted and distributed to respondents in the local government secretariat who supplied the information needed to carry out the research work. Data were collected by using simple random sampling technique where members of the population have been given equal chance of being picked as a member of the sample. Data were analysed using chart table; the chart analyzed the figure of the past two years revenue and expenditure of the local government. It was deduced from the result that revenue generated but this was not up to what one expected for this local government to finance the projected expenditure when the size was considered, its location as well as its natural endowment of this local government. This was due to lack of cooperation of the people and staffs within the local government in the local government jurisdiction as well as fraudulent activities the revenue collectors engaged in. Revenue generation is a fuel for development in any organization whether public or private. The ability of revenue drive of Boripe was not strong enough since the targeted revenue from taxation was not enough to meet the projected expenditure for a particular year as in 2016, the difference was carried forward to the next year.

Keywords: appraisal, expenditure, local government, questionnaire, revenue

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27319 Comparison of Blockchain Ecosystem for Identity Management

Authors: K. S. Suganya, R. Nedunchezhian

Abstract:

In recent years, blockchain technology has been found to be the most significant discovery in this digital era, after the discovery of the Internet and Cloud Computing. Blockchain is a simple, distributed public ledger that contains all the user’s transaction details in a block. The global copy of the block is then shared among all its peer-peer network users after validation by the Blockchain miners. Once a block is validated and accepted, it cannot be altered by any users making it a trust-free transaction. It also resolves the problem of double-spending by using traditional cryptographic methods. Since the advent of bitcoin, blockchain has been the backbone for all its transactions. But in recent years, it has found its roots and uses in many fields like Smart Contracts, Smart City management, healthcare, etc. Identity management against digital identity theft has become a major concern among financial and other organizations. To solve this digital identity theft, blockchain technology can be employed with existing identity management systems, which maintain a distributed public ledger containing details of an individual’s identity containing information such as Digital birth certificates, Citizenship number, Bank details, voter details, driving license in the form of blocks verified on the blockchain becomes time-stamped, unforgeable and publicly visible for any legitimate users. The main challenge in using blockchain technology to prevent digital identity theft is ensuring the pseudo-anonymity and privacy of the users. This survey paper will exert to study the blockchain concepts, consensus protocols, and various blockchain-based Digital Identity Management systems with their research scope. This paper also discusses the role of Blockchain in COVID-19 pandemic management by self-sovereign identity and supply chain management.

Keywords: blockchain, consensus protocols, bitcoin, identity theft, digital identity management, pandemic, COVID-19, self-sovereign identity

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27318 The Impact of Tax Policies on Small Business Growth in Developing Countries: A Case Study of Montserrado Mount County, Republic of Liberia

Authors: Lemuel David

Abstract:

This study aims to investigate The Impact of Tax Policies on Small Business Growth in Developing Countries: A Case Study of Montserrado Mount County, Republic of Liberia. Businesses in Liberia are crucial for job creation and the economic empowerment of its citizens, especially in Grand Cape Mount County where they provide 95% of all jobs and support local capital formation. However, many businesses face challenges that lead to premature closure, including tax-related issues such as multiple taxations and high tax burdens. This research aims to examine the effects of various taxation on business survival in Grand Cape Mount County. The study employed a survey research design with a population of 50 and a sample size of 74. Data was collected using a self-administered questionnaire and analyzed quantitatively with simple percentages, and the research hypotheses were tested with ANOVA. The study findings revealed that multiple taxations hurts business survival, and the relationship between business size and its ability to pay taxes is significant. Therefore, the study recommends that the government of Liberia should create uniform tax policies that support business development in Grand Cape Mount County, and consider the size of businesses when formulating tax policies.

Keywords: multiple taxations, businesses, mortality, growth

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27317 Family Models in Contemporary Multicultural Society: Exploratory Study Applied to Immigrants of Second and Third Generations

Authors: Danièle Peto

Abstract:

A qualitative research based on twenty-eight semi-structured interviews of students in Social Work, in Brussels (Belgium), showed specific results for the Arab and Muslim students: second and third generations immigrants build their identity on the basis of a mix of differentiation with and recognition of their parents' culture of origin. Building a bridge between Modernity and Tradition, they claim active citizenship; at the same time they show and live by values and religious believes which reinforce the link to their parents’ origins. But they present those values and believes as their own rational choices among other choices, all available and rich for our multicultural society. The way they speak of themselves is highly modern. But, they still have to build a third way to find a place for themselves in society: one allowing them to live their religion as a partially public matter (when the Occidental society leaves no such place for religion) while ensuring, at the same time, the development of independent critical thought. On this basis, other semi-structured interviews are being laid with Social workers working with families from diverse ethnic backgrounds. They will verify the reality of those identity and cultural bricolages when those young adults of second and third generations build their own family. In between the theoretical models of traditional family and modern family, shall we find a new model, hybrid and more or less stable, combining some aspects of the former and the latter? The exploratory research phase focuses on three aspects of building a family life in this context : the way those generations play, discursively or not, in between their parents and the society in which they grew up; the importance of intercultural dialogue in this process of building; and testing the hypothesis that some families, in our society, show a special way of courting Modernity.

Keywords: family models, identity bricolages, intercultural, modernity and tradition

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27316 Doing Durable Organisational Identity Work in the Transforming World of Work: Meeting the Challenge of Different Workplace Strategies

Authors: Theo Heyns Veldsman, Dieter Veldsman

Abstract:

Organisational Identity (OI) refers to who and what the organisation is, what it stands for and does, and what it aspires to become. OI explores the perspectives of how we see ourselves, are seen by others and aspire to be seen. It provides as rationale the ‘why’ for the organisation’s continued existence. The most widely accepted differentiating features of OI are encapsulated in the organisation’s core, distinctive, differentiating, and enduring attributes. OI finds its concrete expression in the organisation’s Purpose, Vision, Strategy, Core Ideology, and Legacy. In the emerging new order infused by hyper-turbulence and hyper-fluidity, the VICCAS world, OI provides a secure anchor and steady reference point for the organisation, particularly the growing widespread focus on Purpose, which is indicative of the organisation’s sense of social citizenship. However, the transforming world of work (TWOW) - particularly the potent mix of ongoing disruptive innovation, the 4th Industrial Revolution, and the gig economy with the totally unpredicted COVID19 pandemic - has resulted in the consequential adoption of different workplace strategies by organisations in terms of how, where, and when work takes place. Different employment relations (transient to permanent); work locations (on-site to remote); work time arrangements (full-time at work to flexible work schedules); and technology enablement (face-to-face to virtual) now form the basis of the employer/employee relationship. The different workplace strategies, fueled by the demands of TWOW, pose a substantive challenge to organisations of doing durable OI work, able to fulfill OI’s critical attributes of core, distinctive, differentiating, and enduring. OI work is contained in the ongoing, reciprocally interdependent stages of sense-breaking, sense-giving, internalisation, enactment, and affirmation. The objective of our paper is to explore how to do durable OI work relative to different workplace strategies in the TWOW. Using a conceptual-theoretical approach from a practice-based orientation, the paper addresses the following topics: distinguishes different workplace strategies based upon a time/place continuum; explicates stage-wise the differential organisational content and process consequences of these strategies for durable OI work; indicates the critical success factors of durable OI work under these differential conditions; recommends guidelines for OI work relative to TWOW; and points out ethical implications of all of the above.

Keywords: organisational identity, workplace strategies, new world of work, durable organisational identity work

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27315 REITs India- New Investment Avenue for Financing Urban Infrastructure in India

Authors: Rajat Kapoor

Abstract:

Indian Real Estate sector is the second largest employer after agriculture and is slated to grow at 30 percent over the next decade. Indian cities have shown tumultuous growth since last two decades. With the growing need of infrastructure, it has become inevitable for real estate sector to adopt more organized and transparent system of investment. SPVs such as REITs ensure transparency facilitating accessibility to invest in real estate for those who find it difficult to purchase real estate as an investment option with a realistic income expectation from their investment. RIETs or real estate investment trusts is an instrument of pooling funds similar to that of mutual funds. In a simpler term REIT is an Investment Vehicle in the form a trust which holds & manages large commercial rent¬ earning properties on behalf of investors and distributes most of its profit as dividends. REIT enables individual investors to invest their money in commercial real estate assets in a diversified portfolio and on the other hand provides fiscal liquidity to developers as easy exit option and channel funds for new projects. However, the success REIT is very much dependent on the taxation structure making such models attractive and adaptive enough for both developers and investors to opt for such investment option. This paper is intended to capture an overview of REITs with context to Indian real estate scenario.

Keywords: Indian real estate, real estate infrastructure trusts, urban finance, infrastructure investment trusts

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27314 Fashion Magazines in Spain: History and Evolution

Authors: Ana María Velasco Molpeceres

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With this work, we try to offer a complete digest of female fashion magazines edited in Spain from the XVIII century to today. During the XIX century Spain developed an important journalistic industry and the feminine press was very popular. In addition, a lot of women wrote and directed fashion magazines which tried to improve women’s status and education. In the XX century, fashion magazines reflected the ideological conflicts and the history of Spain. Before the Civil War (1936-1939), women get many rights and the modernization was clear. In the Franco’s dictatorship, fashion magazines portrayed ideals of a conservative femininity. But, in the sixties, the media helped to connect Spain with the rest of the world, being at the same time under the censorship of the regime. After the dictatorship, fashion was a very important part of the Transition’s culture and the ‘Movida’ (reflected in Almodovar’s films) contributed and expressed the new ideals of citizenship for men and women. Fashion magazines showed the changes of the society. In the XXI century, today, these magazines are a part of a global culture and Vogue or Elle live with Spanish magazines as Telva or Hola. The objective of this research is to study the history, meaning and evolution of the fashion magazines in Spain. And, of course, the ideal of women reflected on them.

Keywords: fashion, Spain, magazines, women

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27313 Trafficking in Children as a Qualified Form of the Crime of Trafficking in Human Beings

Authors: Vanda Božić, Željko Nikač

Abstract:

Trafficking in children, especially vulnerable victims, is a qualified form of committing the crime of human trafficking, and a special form of abuse and violation of children's rights. Given that trafficking in children is dangerous, but also a specific form of crime in relation to trafficking in human beings, this paper will in the first part indicate the forms of trafficking in children (trafficking in children for sexual exploitation, child pornography, and pedophilia, exploitation of labor, begging, performance of criminal acts, adoption, marriage and participation in armed conflicts). The second part references the international documents which regulate this matter as well as the solutions in national criminal legislations of Republic of Croatia and Republic of Serbia. It points to the essential features and characteristics of the victims, according to sex, age, and citizenship, as well as the age of children at the stage of solicitation and recruitment and the status of the family from which the child comes from. The work includes a special emphasis on international police cooperation in the fight against trafficking in children. Concluding remarks set out proposals de lege ferenda that can be of significant impact, particularly on prevention, and then also on repression in combating this serious crime.

Keywords: trafficking in children, trafficking in human beings, child as a victim of human trafficking, children’s rights

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27312 Barriers and Drivers Towards the Use of Childhood Vaccination Services by Undocumented Migrant Caregivers in Sabah, Malaysia: A Qualitative Analysis

Authors: Michal Christina Steven, Mohd. Yusof Hj Ibrahim, Haryati Abdul Karim, Prabakaran Dhanaraj, Kelly Alexius Mansin

Abstract:

After 27 years, Malaysia reported polio cases in 2019 involving the children of the undocumented migrants living in Sabah. These undocumented migrants present a significant challenge in achieving the elimination of vaccine-preventable diseases (VPD). Due to the recent polio outbreak among the undocumented migrant children in Sabah, an in-depth interview was conducted among the caregivers of undocumented migrant children to identify the barriers and drivers towards vaccinating their children. Financial barriers, legal citizenship status, language barrier, the COVID-19 pandemic, and physical barriers have been the barriers to access vaccination services by undocumented migrants. Five significant drivers for undocumented migrants to vaccinate their children are social influence, fear of disease, parental trust in healthcare providers, good support, and vaccine availability. Necessary action should be taken immediately to address the problems of vaccinating the children of undocumented migrants to prevent the re-emergence of VPD.

Keywords: Malaysia, polio, Sabah, undocumented migrants

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27311 Access to Livelihoods for Urban Refugees in Kenya: The Case Study of Somalis Living in Eastleigh

Authors: Nancy Njoka, Manuela Ramos Cacciatore

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In Kenya, refugee situations are becoming increasingly protracted, stretching over the years or even decades. As urbanization rates increase, so do the numbers of urban refugees in the country. Refugees living in urban areas face a range of challenges. In their efforts to pursue livelihoods, refugees have identified strategies to confront these challenges. In the same manner, humanitarian actors have come up with different interventions to promote access to livelihoods working through obstacles and barriers created by host governments. This paper seeks to understand the experience of Somali urban refugees living in the urban area of Eastleigh, Nairobi, both by investigating their own actions towards creating avenues to access livelihoods and by understanding their social, economic and policy context in which they forge livelihoods. The empirical data collected through fieldwork in Nairobi in 2020 serves as the basis of this qualitative case study. Drawing upon the themes of urban refugee movement, Somali ethnicity, citizenship discrimination and the livelihoods of refugees, the paper highlights how the actions of the Kenyan government and international non-governmental organization (INGO)s affect access to livelihoods and the consequences of these actions for Somali urban refugees. The results of the paper found that Somali urban refugees are taking active steps to create livelihoods for themselves. This is seen in the growth of Eastleigh as an economic hub in Kenya which is owned and run mostly by Somalis. Indeed, the Somali community is central to the establishment of networks in the neighborhood. Somali urban refugees are marginalized by the Kenyan government, reducing their opportunity to create dignified lives in Eastleigh. Findings also point out the community-based approaches used by INGOs in livelihood interventions. The relevance of this research lies in the interconnection of humanitarian development interventions for protracted refugees and the promotion of livelihoods in an urban and global context.

Keywords: Kenya, livelihoods, Somali, urban refugees

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27310 Impact of Individual Resilience on Organizational Resilience: An Exploratory Study

Authors: Mitansha, Suzanne Wilkinson, Regan Potangaroa

Abstract:

The built environment is designed, maintained, operated, and decommissioned by construction organisations, which play a significant role in providing physical resources and rebuilding infrastructures during major crises and disasters. It is evident that enhancing the resilience of construction organisations allows better responding ability and speedy recovery from disasters and acts as a boon for the nation in the face of significant disruptions. As individuals are the integral component of any organisation, hence, individual resilience is considered a critical aspect, which may boost organisational resilience of construction sector. It has been observed that individual resilience is indirectly supported by organisation’s citizenship behaviour, job performance, and career success. Not only this, it also tends to hold a directly proportional relation with job satisfaction, physical and emotional well-being affected by organisation’s work culture, whereas the resilience of organisation increases as a result of positive adaption, growth and collective learning of the employees as an entity. Moreover, indicators like Situation awareness in staff and crisis related issues, effective vulnerability management, organisational leadership and culture ensured by approachable, encouraging and people-oriented leaders, are prominent for achieving organisational resilience. It, thus, becomes perceptible that both, organisational and individual resiliencies have the potential to influence each other. Consequently, it arises a major question that how these characteristics are associated and tend to behave with respect to each other The study, thus, aims to explore the overlapping dimensions of organisational and individual resilience to determine the impact boundaries. The research methodology of the paper would be based on systematic literature review specifically focused on the resilience of construction industry. This would provide a direct comparison of characteristics influencing individual and organisational resilience and will present the most significant indicators of individual resilience, that can eventually help to enhance the resilience of construction organisations amidst any disaster or crisis.

Keywords: construction industry, individual resilience, organizational resilience, overlapping dimension

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27309 Analysis of Influence of Intrinsic Motivation on Employee Affective Commitment

Authors: Yashar Ibragimov, Nino Berishvili

Abstract:

Technological, economic and other innovation-related advances of the 21st century have influenced the old, traditional business models. Presently, organizational change has become an integral part of corporate strategy for the majority of businesses. Such shifts have resulted in both new challenges and opportunities. The expansion of the use of information and communication technologies has driven fundamental shifts towards digital change. Organizations are being forced to revise processes, goals and overall mission in order to stay competitive in the marketplace. However, the implementation of digital transformation brings uncertainty, causes stress and raises concerns about future jobs. The study employs systematic literature review to fill the gap in understanding relationship between employee motivation and commitment during the transformation. A conceptual model proposes the antecedents (OCB and Leader Member Exchange) of employee motivation and investigates its impact on employee commitment to change. The utilized model elucidates how to maintain employee motivation and commitment in the context of organizational transformation and sets the ground for future research.

Keywords: employee motivation, change commitment, change management, leader member exchange, organizational citizenship behavior

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27308 Correlation Between Political Awareness and Political Participation for University Students: An Applied Study

Authors: Rana Mohamed Abd El Aal

Abstract:

This is an exploratory study that aims to answer the question of whether and to what extent the prevailing political culture with a special focus to the factor of political awareness for Egyptian university students is influential in shaping their participatory behavior; more precisely in four main Universities ;(Cairo University- BaniSwif University- BUE University- Suez Canal University). To ensure the validity of my results, I deployed a number of different data collection methods: the collection, analysis, integration of both quantitative and qualitative methods; for investigating two main hypothesis H1: There is a positive relation between the political awareness level and political participation for university students, H2: There is a positive relation between political values in the society and the level of political participation of university students. The study reveals that though the sample represented the portion of political science students in different Universities, the level of political awareness and political participation was low with a statistically significant relationship; also, the patterns of values in Egyptian culture affects significantly the level of participation in the different universities. Therefore; the study using SWOT analysis recommends some policies for increasing the level of awareness and integrating youth in the political process.

Keywords: political awareness, political participation, civic culture, citizenship, egyptian universities, political knowledge

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27307 Pollution of Cadmium in Green Space of Rasht City and Environmental Health

Authors: Seyed Armin Hashemi, Somayeh Rahimzadeh

Abstract:

The urban green space and environment should be considered to be among the most fundamental elements of the sustainability of natural and human life in the new citizenship. The present research is intended to evaluate the impact of irrigation using urban wastewater of Cadmium (Cd) in the soil and leaves of the pine trees of Rasht in the forest territories of Rasht. For this purpose, following the exact specification of the geographical and topographical attributes of under treatment area, 100 sample trees were implemented randomly –systematically in each compound studied. Approaching the end of growth season, five trees were selected randomly in each of the plats and samples of leaves were collected from the parts near to the end of the crown and the part which was adjacent to the light. At the foot of each of the trees selected, a soil profile was dug and samples of soil were extracted from three depths of 0-20, centimeters. The measurements done in the laboratory showed that the density of nutritious elements of the samples of leaf and soil in the compound irrigated with wastewater .The results of the present research suggest that urban can be used as a source of irrigation whereas muck can be employed in forestation and irrigation with precise and particular supervision and control.

Keywords: irrigation, forestation, urban waste water, pine, wastewater

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27306 Collaborative Writing on Line with Apps During the Time of Pandemic: A Systematic Literature Review

Authors: Giuseppe Liverano

Abstract:

Today’s school iscalledupon to take the lead role in supporting students towards the formation of conscious identity and a sense of responsible citizenship, through the development of key competencies for lifelong learning A rolethatrequiresit to be ready for change and to respond to the ever new needs of students, by adopting new pedagogical and didactic models and new didactic devices. Information and Communication Technologies, in this sense, reveal themselves to be usefulresourcesthatpermit to focus attention on the learning of eachindividualstudentunderstoodas a dynamic and relational process of constructing shared and participatedmeanings. The use of collaborative writing apps represents a democratic and shared knowledge way of constructionthroughICTs. It promotes the learning of reading-writing, literacy, and the development of transversal competencies in an inclusive perspective peer-to-peer comparison and reflectionthatstimulates the transfer of thought into speech and writing, the transformation of knowledge through a trialogicalapproach to learning generates enthusiasm and strengthensmotivationItrepresents a “different” way of expressing the training needs which come from several disciplinary fields of subjects with different cultures. The contribution aims to reflect on the formative value of collaborative writing through apps and analyse some proposals on line at school during the time of pandemic in order to highlight their critical aspects and pedagogical perspectives.

Keywords: collaborative writing, formative value, online, apps, pandemic

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27305 Rural to Urban Migration and Mental Health Consequences in Urbanizing China

Authors: Jie Li, Nick Manning

Abstract:

The mass rural-urban migrants in China associated with the urbanization processes bear significant implications on public health, which is an important yet under-researched area. Urban social and built environment, such as noise, air pollution, high population density, and social segregation, has the potential to contribute to mental illness. In China, rural-urban migrants are also faced with institutional discrimination tied to the hukou (household registration) system, through which they are denied of full citizenship to basic social welfare and services, which may elevate the stress of urban living and exacerbate the risks to mental illness. This paper aims to link the sociospatial exclusion, everyday life experiences and its mental health consequences on rural to urban migrants living in the mega-city of Shanghai. More specifically, it asks what the daily experience of being a migrant in Shanghai is actually like, particularly regarding sources of stress from housing, displacement, service accessibility, and cultural conflict, and whether these stresses affect mental health? Secondary data from literature review on migration, urban studies, and epidemiology research, as well as primary data from preliminary field trip observations and interviews are used in the analysis.

Keywords: migration, urbanisation, mental health, China

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27304 Battling with Patriarchy: Political Sexuality and Gender Democracy in Nigeria

Authors: Lenshie, Nsemba Edward

Abstract:

This paper examines political sexuality as an identity construct, which imparts on democratic practices globally. The manifestation of political sexuality reflect on the dynamics of social, economic, cultural and political relations among different gender affecting a number of issues, such as the questions of citizenship, poverty alleviation, property rights, ownership and inheritance, rights to sexual consent, polygamous marriage, governance and representation among other issues. This paper is concerned with the aspect of political participation among different genders in Nigeria. This paper posit that political sexuality is an outcome of ‘sexuality differences’, which seeks to glorify and gratify the superiority of a particular sexuality over another. Political sexuality, therefore, motivate and exacerbate socio-cultural, economic, and political struggles among different sexualities. The paper asserts further that majority of women have been discriminated, sexually harassed, and are often denied certain rights and privileges in Nigeria. A few number of women who have found themselves at the corridors of government have used the Beijing protocol on Women to demand for ‘affirmative action’ to expand their political space. It contends that the ‘affirmative action’ in Nigeria is far from achieving it throughout the country. The paper conclude that women require more than just a ‘self-rediscovery’ to assertively demand for a more and proper inclusion in Nigeria’s democratic process.

Keywords: gender democracy, identity, politics, political sexuality

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27303 Technological Innovation and Efficiency of Production of the Greek Aquaculture Industry

Authors: C. Nathanailides, S. Anastasiou, A. Dimitroglou, P. Logothetis, G. Kanlis

Abstract:

In the present work we reviewed historical data of the Greek Marine aquaculture industry including adoption of new methods and technological innovation. The results indicate that the industry exhibited a rapid rise in production efficiency, employment and adoption of new technologies which reduced outbreaks of diseases, reduced production risk and the price of the farmed fish. The improvements of total quality practices and technological input on the Greek Aquaculture industry include improved survival, growth and body shape of farmed fish, which resulted from development of new aquaculture feeds and the genetic selection of the bloodstock. Also improvements in the quality of the final product were achieved via technological input in the methods and technology applied during harvesting, packaging, and transportation-preservation of farmed fish ensuring high quality of the product from the fish farm to the plate of the consumers. These parameters (health management, nutrition, genetics, harvesting and post-harvesting methods and technology) changed significantly over the last twenty years and the results of these improvements are reflected in the production efficiency of the Aquaculture industry and the quality of the final product. It is concluded that the Greek aquaculture industry exhibited a rapid growth, adoption of technologies and supply was stabilized after the global financial crisis, nevertheless, the development of the Greek aquaculture industry is currently limited by international trade sanctions, credit crunch, and increased taxation and not by limited technology or resources.

Keywords: innovation, aquaculture, total quality, management

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27302 An Econometric Analysis of the Flat Tax Revolution

Authors: Wayne Tarrant, Ethan Petersen

Abstract:

The concept of a flat tax goes back to at least the Biblical tithe. A progressive income tax was first vociferously espoused in a small, but famous, pamphlet in 1848 (although England had an emergency progressive tax for war costs prior to this). Within a few years many countries had adopted the progressive structure. The flat tax was only reinstated in some small countries and British protectorates until Mart Laar was elected Prime Minister of Estonia in 1992. Since Estonia’s adoption of the flat tax in 1993, many other formerly Communist countries have likewise abandoned progressive income taxes. Economists had expectations of what would happen when a flat tax was enacted, but very little work has been done on actually measuring the effect. With a testbed of 21 countries in this region that currently have a flat tax, much comparison is possible. Several countries have retained progressive taxes, giving an opportunity for contrast. There are also the cases of Czech Republic and Slovakia, which have adopted and later abandoned the flat tax. Further, with over 20 years’ worth of economic history in some flat tax countries, we can begin to do some serious longitudinal study. In this paper we consider many economic variables to determine if there are statistically significant differences from before to after the adoption of a flat tax. We consider unemployment rates, tax receipts, GDP growth, Gini coefficients, and market data where the data are available. Comparisons are made through the use of event studies and time series methods. The results are mixed, but we draw statistically significant conclusions about some effects. We also look at the different implementations of the flat tax. In some countries there are equal income and corporate tax rates. In others the income tax has a lower rate, while in others the reverse is true. Each of these sends a clear message to individuals and corporations. The policy makers surely have a desired effect in mind. We group countries with similar policies, try to determine if the intended effect actually occurred, and then report the results. This is a work in progress, and we welcome the suggestion of variables to consider. Further, some of the data from before the fall of the Iron Curtain are suspect. Since there are new ruling regimes in these countries, the methods of computing different statistical measures has changed. Although we first look at the raw data as reported, we also attempt to account for these changes. We show which data seem to be fictional and suggest ways to infer the needed statistics from other data. These results are reported beside those on the reported data. Since there is debate about taxation structure, this paper can help inform policymakers of change the flat tax has caused in other countries. The work shows some strengths and weaknesses of a flat tax structure. Moreover, it provides beginnings of a scientific analysis of the flat tax in practice rather than having discussion based solely upon theory and conjecture.

Keywords: flat tax, financial markets, GDP, unemployment rate, Gini coefficient

Procedia PDF Downloads 316