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A self-employed taxpayer experimental study on trust,power,and tax compliance in eleven countries

Financial Innovation 2022年第1期8卷 2588-2610页

作者： Larissa M.Batrancea Anca Nichita Ruggero De Agostini Fabricio Batista Narcizo Denis Forte Samuel de Paiva Neves Mamede Ana Maria Roux-Cesar Bozhidar Nedev LeošVitek József Pántya Aidin Salamzadeh Eleanya K.Nduka Janusz Kudła Mateusz Kopyt Luis Pacheco Isabel Maldonado Nsubili Isaga Serkan Benk Tamer Budak Department of Business Babeş-Bolyai University7 Horea Street400174 Cluj-NapocaRomania Faculty of Economics “1 Decembrie 1918”University of Alba Iulia15-17 Unirii Street510009 Alba IuliaRomania Department of Psychol-ogy University of YorkHeslingtonYork YO105DDUK BPP Education Group Department of PsychologySchool of BusinessBPP University137 Stamford StreetLondon SE19NNUK Department of Computer Science IT University of CopenhagenRued Langgards Vej 72300 CopenhagenDenmark Office of CTO GN Audio As(Jabra)Lautrupbjerg 72750 BallerupDenmark Business Management Graduate Program Strategic Finance DepartmentMackenzie Pres-byterian University163 Rua Maria AntôniaSão Paulo 01302-907Brazil Center for Applied Social Sciences Mackenzie Presbyterian University930 Rua da ConsolaçãoSão Paulo 01302-907Brazil Department of Finance and Accounting Faculty of Economics and Business AdministrationSofia University“St.Kliment Ohridski”125 Tsarigradsko Shose Blvd.Block 31113 SofiaBulgaria Department of Public Finance Faculty of Finance and AccountingPrague University of Economics and BusinessWinston Churchill Sq.13067 Prague 3Czech Republic Department of Social Psychology Institute of PsychologyELTE Eötvös Loránd UniversityEgyetem tér 1-3Budapest 1053Hungary Faculty of Manage-ment University of TehranJalal-Ale-Ahmad StreetNasr BridgeTehran ***Iran Department of Economics University of NigeriaNsukkaEnugu StateNigeria Faculty of Economic Sciences University of Warsaw44/50 Długa Street00-241 WarsawPoland Department of Economics and Management/REMIT Portucalense UniversityRua Dr.António Bernardino de Almeida541-6194200-072 PortoPortugal School of Business Mzumbe UniversityMzumbeP.O.Box 6MorogoroTanzania Department of Public Finance Faculty of Economics and Administrative StudiesInonu University44280 BattalgaziMalatyaTurkey Department of Public Finance Faculty of EconomicsAdministrative and Social SciencesAlanya Alaaddin Keykubat University07400 AlanyaAntalyaTurkey

The slippery slope framework explains tax compliance along two main dimensions,trust in authorities and power of authorities,which influence taxpayers’compliance *** frequentist and Bayesian analyses,we investigated the framework’s assumptions on a sample of 2786 self-employed taxpayers from eleven post-communist and non-post-communist countries doing business in five economic *** using scenarios that experimentally manipulated trust and power,our results confirmed the framework’s assumptions regarding the attitudes of the self-employed taxpayers;trust and power fostered intended tax compliance and diminished tax evasion,trust boosted voluntary tax compliance,whereas power increased enforced tax ***,self-employed taxpayers from post-communist countries reported higher intended tax compliance and lower tax evasion than those from non-post-communist *** results offer tax authorities insights into how trust and power may contribute to obtaining and maintaining high tax compliance levels amid global economic challenges,downturns,and increasing tax compliance costs.

关键词： Self-employed taxpayers Slippery slope framework Voluntary tax compliance Enforced tax compliance Tax evasion

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Retracted: Sylabus and Matrials Design for Vocational Student and Its Dissemination Using Website

Retracted: Sylabus and Matrials Design for Vocational Studen...

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2018 Workshop on Multidisciplinary and Its Applications: Applied Mathematics, Computer Science, Information Systems, and Information Technology, WMA-Mathcomtech 2018

作者： Harahap, Astro Julida Ongko, Erianto Manurung, Hotler Kurnia, Dian Hartono, H. Abdullah, Dahlan Erliana, Cut Ita Djanggih, Hardianto Saddhono, Kundharu Rianita, Dian Setiawan, Muhammad Ikhsan Setiawan, Yuliyanto Budi Manurung, Rosida Tiurma Sriadhi, S. Sinurat, Mangasi Siregar, Aisyah Soni Hutauruk, Rapat Piter Sibarani, Nico Benjamain Department of Informatics Akademi Teknologi Industri Immanuel Medan Indonesia Department of Computer Systems Universitas Pancabudi Medan Indonesia Department of Computer Science STMIK IBBI Medan Indonesia Department of Informatics Universitas Malikussaleh Aceh Indonesia Department of Industrial Engineering Universitas Malikussaleh Aceh Indonesia Department of Law Universitas Tompotika Luwuk Banggai Indonesia Graduate Program Universitas Sebelas Maret Surakarta Indonesia Department of Administration University of Lancang Kuning Pekanbaru Indonesia Department of Civil Engineering Narotama University Surabaya Indonesia Study Program of Communication Studies Universitas Semarang Indonesia Graduate Program in Scientific Psychology Universitas Kristen Maranatha Indonesia Department of Electrical Engineering Universitas Negeri Medan Indonesia STIE Bina Karya Tebing Tinggi Indonesia

The learners' needs are an important factor in designing syllabus and materials design, this research deals with the syllabus and material design based on the professional's needs. It is expected that the syllabus and materials designes are communicatively applicable to the professional academy. Descriptive method is applied in this research. The sample of this research is 30 students of ATII Immanuel Academy Medan. They were selected by random sampling to get the data, the questioners were administered to students. the questioners consisted of 54 items and the semi structured interview consisted of 5 questions, the finding indicated that learners' needs were focused on reading and speaking skills. With reference appropriately and proportionally derived for students of the Professional Academy. Further on the basis of the syllabus, materials are designed in which the skills of using language become a priority. The results of this research will be disseminated using the website. © Published under licence by IOP Publishing Ltd.

关键词： Information systems

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Corrigendum to "Investigating nurses' acceptance of patients' bring your own device implementation in a clinical setting: A pilot study" [Asia-Pacific J Oncol Nurs 10 (2023) 100195]

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Asia-Pacific journal of oncology nursing 2024年第5期11卷 100437页

作者： Shuo-Chen Chien Chun-You Chen Chia-Hui Chien Usman Iqbal Hsuan-Chia Yang Huei-Chia Hsueh Shuen-Fu Weng Wen-Shan Jian Graduate Institute of Biomedical Informatics College of Medical Science and Technology Taipei Medical University Taipei Taiwan. Artificial Intelligence Research and Development Center Wan Fang Hospital Taipei Medical University Taipei Taiwan. International Center for Health Information and Technology College of Medical Science and Technology Taipei Medical University Taipei Taiwan. Department of Radiation Oncology Wan Fang Hospital Taipei Medical University Taipei Taiwan. Office of Public Affairs Taipei Medical University Taipei Taiwan. Health ICT Department of Health Tasmania Australia. Global Health and Health Security Department College of Public Health Taipei Medical University Taipei Taiwan. Department of Artificial Intelligence in Medicine Professional Master Program Taipei Medical University Taipei Taiwan. Department of Pharmacy Taipei Veterans General Hospital Taipei Taiwan. Division of Endocrinology and Metabolism Department of Internal Medicine Taipei Medical University Hospital Taipei Taiwan. Division of Endocrinology and Metabolism Department of Internal Medicine School of Medicine College of Medicine Taipei Medical University Taipei Taiwan. School of Health Care Administration Taipei Medical University Taipei Taiwan. School of Gerontology Health Management College of Nursing Taipei Medical University Taipei Taiwan. Research Center for Artificial Intelligence in Medicine Taipei Medical University Taipei Taiwan. Graduate Institute of Data Science Taipei Medical University Taipei Taiwan.

[This corrects the article DOI: 10.1016/***.2023.100195.].

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Human Papillomavirus Infection Increases Risk of New-Onset Prurigo Nodularis: A Multi-Center Retrospective Cohort Study Using Global and US Electronic Medical Records of TriNetX network

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Journal of the American Academy of Dermatology 2025年

作者： Shuo-Yan Gau Shao-Wei Lo Yung-Fang Tu Wen-Chieh Liao Yu-Jung Su Hui-Chin Chang Torsten Zuberbier Martin Metz Shiu-Jau Chen Department and Graduate Institute of Business Administration National Taiwan University Taipei Taiwan Evidence-based Medicine Center Chung Shan Medical University Hospital Taichung Taiwan Department of Pharmacology Chung Shan Medical University Taichung Taiwan Harvard T.H. Chan School of Public Health Boston Massachusetts USA Department of Biostatistics Harvard T.H. Chan School of Public Health Boston Massachusetts USA Department of Post-Baccalaureate Medicine College of Medicine National Chung Hsing University Taichung Taiwan Doctoral Program in Tissue Engineering and Regenerative Medicine College of Medicine Taichung Taiwan Orthopedics Department Chi-Mei Medical Center Tainan Taiwan School of Medicine Chung Shan Medical University Taichung Taiwan Library Chung Shan Medical University Hospital Taichung Taiwan Institute of Allergology Charité-Universitätsmedizin Berlin Corporate Member of Freie Universität Berlin and Humboldt-Universität zu Berlin Berlin Germany Fraunhofer Institute for Translational Medicine and Pharmacology Immunology and Allergology Berlin Germany Department of Neurosurgery Mackay Memorial Hospital Taipei Taiwan Department of Medicine Mackay Medical College New Taipei City Taiwan

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Productive Consumption Changing Market Dynamics: A Study in Brazilian DIY Cosmetics

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Latin American Business Review 2018年第3-4期19卷 323-347页

作者： Morais, Isabela Carvalho Brito, Eliane Pereira Zamith Quintão, Ronan Torres Department of Production Engineering Federal University of Ouro Preto Ouro Preto Brazil FGV-EAESP-Fundação Getulio Vargas São Paulo Brazil Instituto Fed. de Educação Ciência e Tecnologia de São Paulo Jacareí Brazil Post Graduate Program in Business Administration Centro Federal de Educação Tecnológica de Minas Gerais Belo Horizonte Brazil

Although several studies have discussed from various perspectives the market-change dynamics of consumption and how consumers impact them, only a few have looked at consumers who act as producers themselves and how they affect the market with their self-production practices. Using data from netnography, participant observation, introspection, and in-depth interviews, this study aims to understand the strategies used by the consumers of DIY (do-it-yourself) cosmetics, which affect the market dynamics and foster a specific market apart from mainstream. We identified three approaches: the strategies such consumers use to make their products;the sharing of consumption experiences;and the disclosure of these products and practices, thereby legitimating them. © 2019, © 2019 Taylor & Francis Group, LLC.

关键词： craft, cosmetics market change dynamics netnography Productive consumption

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Publisher Correction: Risk screening of the potential invasiveness of non-native aquatic species in Vietnam

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Biological Invasions 2021年第7期23卷 2061-2061页

作者： Ruykys, Laura Ta, Kieu Anh T. Bui, Thuyet D. Vilizzi, Lorenzo Copp, Gordon H. Nature and Biodiversity Conservation Agency Vietnam Environment Administration Ministry of Natural Resources and Environment Hanoi Vietnam Flora and Fauna Division Department of Environment Parks and Water Security Palmerston Australia Faculty of Marine Science Hanoi University of Natural Resources and Environment Hanoi Vietnam Department of Ecology and Vertebrate Zoology Faculty of Biology and Environmental Protection University of Lodz Łódź Poland Center for Environment Fisheries and Aquaculture Science Lowestoft Suffolk UK Centre for Conservation Ecology Bournemouth University Poole Dorset UK Environmental and Life Sciences Graduate Program Trent University Peterborough Canada

A correction to this paper has been published: https://***/10.1007/s10530-021-02498-4

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Conflict among stakeholders in karst area management of Pati Regency

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IOP Conference Series: Earth and Environmental Science 2019年第1期314卷

作者： Hartuti Purnaweni Kismartini Arif Budy Pratama Catur Wulandari Public Administration Department Faculty of Social and Political Sciences Universitas Diponegoro Indonesia Master and Doctoral Program of Environmental Science School of Post Graduate Universitas Diponegoro Indonesia Public Administration Department Faculty of Social and Political Sciences Universitas Tidar Indonesia

Environmental emntal problem leading to conflict among stakeholders occurred in Pati Regency, Central Java Province, when local community of Samin people and mining company were involved in dispute concerning the situation in the North Kendeng karst mountain area. The mountain has been known for limestone richness as a result of natural processes through geological space and time. This research applied a descriptive-qualitative method, focused on the aspect of conflict between local people and PT. Semen Gresik, Tbk., and between the local people and Pati Regency Government. Research data were collected by observation, in-depth interviews, and analyses of secondary sources. The qualitative data were analysed by a descriptive-qualitative approach, more familiarly known as qualitative-descriptive analysis. There is conflict of interest between those agree and disagree with the karst exploitation for cement factory, which has been them known nationally. Opposition strategy by the local people around the karst area in Pati Regency by opposing the cement industry cooptation was similar to the strategy applied in other conflicts. The 'shifting strategy' of the cement conflict in Pati is difficult to vanish because it has been strongly rooted in Saminism. Therefore, better mediation must be well practiced.

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Incidence trends of oral cavity, oropharyngeal, hypopharyngeal and laryngeal cancers among males in Taiwan, 1980-2019: a population-based cancer registry study

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BMC cancer 2023年第1期23卷 213页

作者： Yu-Shiun Tsai Yong-Chen Chen Tzu-I Chen Yu-Kwang Lee Chun-Ju Chiang San-Lin You Wan-Lun Hsu Li-Jen Liao School of Medicine College of Medicine Fu-Jen Catholic University New Taipei City 242 Taiwan. Master Program of Big Data Analysis in Biomedicine College of Medicine Fu Jen Catholic University New Taipei City 242 Taiwan. Data Science Center College of Medicine Fu Jen Catholic University New Taipei City 242 Taiwan. Graduate Institute of Business Administration College of Management Fu Jen Catholic University New Taipei City 242062 Taiwan. Division of General Surgery Department of Surgery National Taiwan University Hospital Taipei 100 Taiwan. Graduate Institute of Epidemiology and Preventive Medicine College of Public Health National Taiwan University Taipei 10055 Taiwan. Master Program of Big Data Analysis in Biomedicine College of Medicine Fu Jen Catholic University New Taipei City 242 Taiwan. 156521@mail.fju.edu.tw. Data Science Center College of Medicine Fu Jen Catholic University New Taipei City 242 Taiwan. 156521@mail.fju.edu.tw. Otolaryngology Head and Neck Surgery Far Eastern Memorial Hospital No. 21 Sec. 2 Nanya S. Rd. Banciao Dist. New Taipei City 220 Taiwan. liaolj@ntu.edu.tw. Head and Neck Cancer Surveillance & Research Group Far Eastern Memorial Hospital New Taipei Taiwan. liaolj@ntu.edu.tw. Department of Electrical Engineering Yuan Ze University Taoyuan Taiwan. liaolj@ntu.edu.tw.

In a country with a high prevalence of cigarette smoking, betel chewing, and alcohol drinking, cancers of the oral cavity, nasopharynx, and larynx were the fourth, twelfth and seventeenth leading causes of cancer death, respectively, for men in 2020. We analyzed patients with head and neck cancer from 1980 to 2019 from the Taiwan Cancer Registration Database and discussed the annual average percent change, average percent change, age period, and birth cohort. Obvious period effects and birth effects are seen in oral, oropharyngeal, and hypopharyngeal cancer; however, the most significant period effect was seen between 1990 and 2009, which mainly reflects the consumption of betel nuts per capita. In addition, the period effect lessens after 2010 in oral cancer and hypopharyngeal cancers, while oropharyngeal cancers remain an obvious period effect, which results from the rising prevalence of HPV. Due to the high prevalence rate of betel quid chewing and cigarette smoking in the 1990s, the government executed several acts. As a result, the age-adjusted incidence rates of oral, oropharyngeal, and hypopharyngeal cancers have flattened since 2010, which can be explained by the declining cigarette smoking rate. The strict policy indeed shows an obvious effect on the head and neck cancer incidence rates, and we expect to see a further decline in the future.

关键词： Age-period-cohort effect Head and neck cancers Incidence Secular trend

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Erratum to 'Relation Between Mitral Valve Prolapse and Erectile Dysfunction (from a Nationwide Case-Control Study)': The American Journal of Cardiology 2019 Nov 15;124(10):1590-1593./ doi: 10.1016/***.2019.08.010

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The American journal of cardiology 2021年 142卷 161页

作者： Shiu-Dong Chung Ju-Chi Liu Tsai-Ning Lou Ben-Chang Shia Herng-Ching Lin Li-Ting Kao Division of Urology Department of Surgery Far Eastern Memorial Hospital Taipei Taiwan Department of Computer Science and Engineering and Graduate Program in Biomedical Informatics College of Informatics Yuan-Ze University Chung-Li Taiwan Sleep Research Center Taipei Medical University Hospital Taipei Taiwan. Department of Internal Medicine School of Medicine College of Medicine Taipei Medical University Taipei Taiwan Division of Cardiovascular Medicine Department of Medicine Medical University Hospital-Shuang Ho Hospital TaipeiTaiwan. School of Health Care Administration Taipei Medical University Taipei Taiwan. Big Data Research Center Taipei Medical University Taipei Taiwan. Sleep Research Center Taipei Medical University Hospital Taipei Taiwan School of Health Care Administration Taipei Medical University Taipei Taiwan Graduate Institute of Life Sciences National Defense Medical Center Taipei Taiwan Department of Pharmacy Practice Tri-Service General Hospital Taipei Taiwan School of Pharmacy National Defense Medical Center Taipei Taiwan.. Electronic address: kaoliting@***.

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Digital health literacy and well-being among university students: Mediating roles of fear of COVID-19, information satisfaction, and internet information search

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Digital health 2023年 9卷

作者： Sheng-Chih Chen Nhi Thi Hong Nguyen Cheng-Yu Lin Le Duc Huy Chih-Feng Lai Loan T Dang Nguyen L T Truong Nhi Y Hoang Thao T P Nguyen Tan N Phaṇ Kevin Dadaczynski Orkan Okan Tuyen Van Duong Graduate Program in Digital Content and Technologies College of Communication National Chengchi University Taipei Taiwan. School of Health Care Administration College of Management Taipei Medical University Taipei Taiwan. Health Personnel Training Institute University of Medicine and Pharmacy Hue University Hue Vietnam. Department of Radio Television & Film Shih Hsin University Taipei Taiwan. Department of Education National Taichung University of Education Taichung Taiwan. Faculty of Nursing and Midwifery Hanoi Medical University Hanoi Vietnam. School of Nursing National Taipei University of Nursing and Health Sciences Taipei Taiwan. Pharmacy Department School of Medicine Vietnam National University Ho Chi Minh City Binh Duong Vietnam. Pharmacy Department Thong Nhat Hospital Ho Chi Minh City Vietnam. School of Nutrition and Health Sciences Taipei Medical University Taipei Taiwan. Institute for Community Health Research University of Medicine and Pharmacy Hue University Hue Vietnam. Department of Tropical Diseases Cho Ray Hospital Ho Chi Minh City Vietnam. International Health Program College of Medicine National Yang Ming Chiao Tung University Taipei Taiwan. Public Health Centre Fulda Fulda University of Applied Sciences Fulda Germany. Center for Applied Health Science Leuphana University of Lueneburg Lueneburg Germany. Department of Sport and Health Sciences Technical University of Munich Munich Germany.

Background:Digital health literacy (DHL) enables healthy decisions, improves protective behaviors and adherence to COVID-19 measures, especially during the era of the "infodemic", and enhances psychological well-being. Objective:We aimed to explore the mediating roles of fear of COVID-19, information satisfaction, and the importance of online information searching on the association between DHL and well-being. Methods:A cross-sectional web-based survey was conducted among 1631 Taiwanese university students, aged 18 years and above, from June 2021 to March 2022. The collected data include sociodemographic characteristics (sex, age, social status, and financial satisfaction), the importance of online information searching, information satisfaction, fear of COVID-19, DHL, and well-being. A linear regression model was utilized to investigate factors associated with well-being, followed by a pathway analysis to assess the direct and indirect relationship between DHL and well-being. Results:The scores of DHL and overall well-being were 3.1 ±0.4 and 74.4 ± 19.7, respectively. Social status (B = 2.40, 95% confidence interval (CI) 1.73-3.07, < 0.001), DHL (B 0.29, 95% CI 0.10-0.49, < 0.001), importance of online information searching (B = 0.78, 95% CI 0.38-1.17, < 0.001), and information satisfaction (B = 3.59, 95% CI 2.22-4.94, < 0.001) were positively associated with well-being, whereas higher fear of COVID-19 scores (B = -0.38, 95% CI -0.55-(-0.21), < 0.001) and female (B = -2.99, 95% CI -5.02-0.6, = 0.004) were associated with lower well-being, when compared with lower fear scores and male, respectively. Fear of COVID-19 (B = 0.03, 95% CI 0.016-0.04, < 0.001), importance of online information searching (B = 0.03, 95% CI 0.01-0.05, = 0.005), and information satisfaction (B = 0.05, 95% CI 0.023-0.067, < 0.001) were significantly mediated the relationship between DHL and well-being. Conclusion:Higher DHL scores show direct and indirect associations with higher well

关键词： COVID-19 Taiwanese students digital health literacy mediator pathway analysis well-being

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