Search results for: tax aggressiveness

Authors: Eko Budi Santoso, Kazia Laturette, Stanislaus Adnanto Mastan

Abstract:

This study aims to examine the association between disclosure of social responsibility and tax aggressiveness in developing countries, namely Thailand. This is due to the increasing trend of disclosure of social responsibility in developing countries, even though this disclosure of information is still voluntary. On the other hand, developing countries have low taxation rate and investor protection infrastructures that allow the disclosure of social responsibility to be used opportunistically as a tool to fool the attainment of interests. This study also examines the role of assurance on the association between corporate social responsibility disclosure and tax aggressiveness. The assurance aims to provide confidence that the disclosure of social responsibility by the company is valid. This research builds an index to measure the disclosure of social responsibility based on the rules issued by the innovative Global Reporting. The results of the study are based on a sample of publicly traded companies in Thailand, which showed a positive association between disclosure of corporate social responsibility and tax aggressiveness, but it was further discovered that these results were mitigated by the existence of assurance against disclosure of corporate social responsibility. The results of this study indicate that the disclosure of corporate social responsibility can show that the company cares about the issue of social responsibility but does not automatically make the company as one that holds ethical values ​​in its business practices.

Keywords: Corporate Social Responsibility disclosure, tax aggressiveness, sustainability assurance, business ethics.

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Authors: O. Grinchuk, E. Motakis, V. Kuznetsov

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Sense-antisense gene pair (SAGP) is a pair of two oppositely transcribed genes sharing a common region on a chromosome. In the mammalian genomes, SAGPs can be organized in more complex sense-antisense gene architectures (CSAGA) in which at least one gene could share loci with two or more antisense partners. Many dozens of CSAGAs can be found in the human genome. However, CSAGAs have not been systematically identified and characterized in context of their role in human diseases including cancers. In this work we characterize the structural-functional properties of a cluster of 5 genes –TMEM97, IFT20, TNFAIP1, POLDIP2 and TMEM199, termed TNFAIP1 / POLDIP2 module. This cluster is organized as CSAGA in cytoband 17q11.2. Affymetrix U133A&B expression data of two large cohorts (410 atients, in total) of breast cancer patients and patient survival data were used. For the both studied cohorts, we demonstrate (i) strong and reproducible transcriptional co-regulatory patterns of genes of TNFAIP1/POLDIP2 module in breast cancer cell subtypes and (ii) significant associations of TNFAIP1/POLDIP2 CSAGA with amplification of the CSAGA region in breast cancer, (ii) cancer aggressiveness (e.g. genetic grades) and (iv) disease free patient-s survival. Moreover, gene pairs of this module demonstrate strong synergetic effect in the prognosis of time of breast cancer relapse. We suggest that TNFAIP1/ POLDIP2 cluster can be considered as a novel type of structural-functional gene modules in the human genome.

Keywords: Sense-antisense gene pair, complex genome architecture, TMEM97, IFT20, TNFAIP1, POLDIP2, TMEM199, 17q11.2, breast cancer, transcription regulation, survival analysis, prognosis.

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Authors: Viera Zatkalíková, Lenka Markovičová, Aneta Tor-Swiatek

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The effect of molybdate addition to chloride environment on resistance of AISI 316Ti stainless steel to pitting corrosion was studied. Potentiodynamic polarisation tests were performed in 1 M and 0.1 M chloride acidified solutions with various additions of sodium molybdate at room temperature. The presented results compare the effect of molybdate anions on quality of passive film (expressed by the pitting potential) in both chloride solutions. The pitting potential increases with the increase inhibitor concentration. The inhibitive effect of molybdate ions is stronger in chloride solution of lower aggressiveness (0.1M).

Keywords: AISI 316Ti steel, molybdate inhibitor, pitting corrosion, pitting potential, potentiodynamic polarization.

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Authors: Mohie Eldin Mohamed Afifiy Elmashad

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Desert regions around the Nile valley in Upper Egypt contain great extent of swelling soil. Many different comment procedures of treatment of the swelling soils for construction such as pre-swelling, load balance OR soil replacement. One of the measure factors which affect the level of the aggressiveness of the swelling soil is the direction of the infiltration water directions within the swelling soils. In this paper a physical model was installed to measure the effect of water on the swelling soil with replacement using fatty acid distillation residuals (FADR) mixed with sand as thick sand-FADR mixture to prevent the water pathway arrive to the swelling soil. Testing program have been conducted on different artificial samples with different sand to FADR contents ratios (4%, 6%, and 9%) to get the optimum value fulfilling the impermeable replacement. The tests show that a FADR content of 9% is sufficient to produce impermeable replacement.

Keywords: Swelling soil, FADR, soil improvement, permeability

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Authors: Hanaa Bajilan

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Gender statuses are inherently unequal; it is difficult to establish equality between men and women in the light of traditional inequalities across the world. This research focuses on the similarities and differences among women from different generations, different kinds of educational backgrounds and highlights the conflict experiences of the characters in Githa Hariharan’s novel “The Thousand Faces of Night”. The purpose is to show how women are suffering and are being humiliated in a male-dominated society. The paper depicts how women in India grapple from male domination aggressiveness as well as the cultural, social and religious controlling in the society they live in. The paper also seeks to explore the importance of knowledge as a powerful component which produces positive effects at the level of desire. The paper is based on the theories of Simone Beauvoir, Pierre Bourdieu, Edward Said, Rene Descartes and Amy Bhatt. Finally, the research emphasizes survival against hegemonic regimes and hope of Indian women for better life.

Keywords: Equality, gender, Githa Hariharan, humiliation, identity, Indian women, knowledge.

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Authors: Puzanova Zhanna Vasilyevna, Larina Tatiana Igorevna, Tertyshnikova Anastasia Gennadyevna

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In this day and age, extremism in various forms of its manifestation is a real threat to the world community, the national security of a state and its territorial integrity, as well as to the constitutional rights and freedoms of citizens. Extremism, as it is known, in general terms described as a commitment to extreme views and actions, radically denying the existing social norms and rules. Supporters of extremism in the ideological and political struggles often adopt methods and means of psychological warfare, appeal not to reason and logical arguments, but to emotions and instincts of the people, to prejudices, biases, and a variety of mythological designs. They are dissatisfied with the established order and aim at increasing this dissatisfaction among the masses. Youth extremism holds a specific place among the existing forms and types of extremism. In this context in 2015, we conducted a survey among Moscow college and high school students. The aim of this study was to determine how great or small is the difference in understanding and attitudes towards extremism manifestations, inclination and readiness to take part in extremist activities and what causes this predisposition, if it exists. We performed multivariate analysis and found the Russian college and high school students' opinion about the extremism and terrorism situation in our country and also their cognition on these topics. Among other things, we showed, that the level of aggressiveness of young people were not above the average for the whole population. The survey was conducted using the questionnaire method. The sample included college and high school students in Moscow (642 and 382, respectively) by method of random selection. The questionnaire was developed by specialists of RUDN University Sociological Laboratory and included both original questions (projective questions, the technique of incomplete sentences), and the standard test Dayhoff S. to determine the level of internal aggressiveness. It is also used as an experiment, the technique of study option using of FACS and SPAFF to determine the psychotypes and determination of non-verbal manifestations of emotions. The study confirmed the hypothesis that in respondents’ opinion, the level of aggression is higher today than a few years ago. Differences were found in the understanding of and respect for such social phenomena as extremism, terrorism, and their danger and appeal for the two age groups of young people. Theory of psychotypes, SPAFF (specific affect cording system) and FACS (facial action cording system) are considered as additional techniques for the diagnosis of a tendency to extreme views. Thus, it is established that diagnostics of acceptance of extreme views among young people is possible thanks to simultaneous use of knowledge from the different fields of socio-humanistic sciences. The results of the research can be used in a comparative context with other countries and as a starting point for further research in the field, taking into account its extreme relevance.

Keywords: Extremism, youth extremism, diagnostics of extremist manifestations, forecast of behavior, Sociological polls, theory of psychotypes, FACS, SPAFF.

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Authors: Vichada Chokesikarin

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The study aims to determine which factors account for customer satisfaction and to investigate the relationship between entrepreneurial orientation and business success, in particular, context of the information understanding of hostel business in Pranakorn district, Bangkok and the significant element of entrepreneurship in tourism industry. This study covers 352 hostels customers and 61 hostel owners/managers nearby Khao San road. Data collection methods were used by survey questionnaire and a series of hypotheses were developed from services marketing literature. The findings suggest the customer satisfaction most influenced by image, service quality, room quality and price accordingly. Furthermore the findings revealed that significant relationships exist between entrepreneurial orientation and business success; while competitive aggressiveness was found unrelated. The ECSI model’s generic measuring customer satisfaction was found partially mediate the business success. A reconsideration of other variables applicable should be supported with the model of hostel business. The study provides context and overall view of hostel business while discussing from the entrepreneurial orientation to customer satisfaction, thereby reducing decision risk on hostel investment.

Keywords: Customer satisfaction, ECSI Model, entrepreneurial orientation, small hotels, hostel, business performance.

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Authors: Mohd Faridz Ahmad, Muhammad Amir Asyraf Rosli

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Aerobic dance has becoming a popular mode of exercise especially among women due to its fun nature. With a catchy music background and joyful dance steps, aerobic dancers would be able to have fun while sweating out. Depending on its level of aggressiveness, aerobic may also improve and maintain cardiorespiratory fitness other than being a great tool for weight loss. This study intends to prove that aerobic dance activity can bring the same, if not better impacts on health than other types of cardiovascular exercise such as jogging and cycling. The objective of this study was to evaluate and identify the effect of six weeks aerobic dance on cardiovascular fitness and weight loss among women. This study, which was held in Seremban Fit Challenge, used a quasiexperimental design. The subjects selected include a total of 14 women (n = 14) with age (32.4 years old ± 9.1), weight (65.93 kg ± 11.24) and height (165.36 ± 3.46) who joined the Seremban Fit Challenge Season 13. The subjects were asked to join an aerobic dance class with a duration of one hour for six weeks in a row. As for the outcome, cardiovascular fitness was measured with a 1-mile run test while any changes on weight were measured using the weighing scale. The result showed that there was a significant difference between pre and post-test for cardiovascular fitness when p = 0.02 < 0.05 and weight loss when p = 0.00 < 0.05. In conclusion, a six-week long aerobic dance program would have a positive effect on cardiovascular fitness and weight. Therefore, aerobic dance may be used as an alternative for people who wish to lead a healthy lifestyle in a fun way.

Keywords: Aerobic dance, cardiovascular fitness, weight loss, 1-mile run test.

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