Digital Commons Network^™

Moderating Effect Of Financial Condition On The Influence Of Tax Knowledge On Tax Compliance Behaviour Among Smes In Tanzania, Gregory V. Mkenda, Mariam I. Nchimbi, Deogratias N. Mahangila

Business Management Review

This paper examines the moderating effect of financial conditions on the influence of tax knowledge on tax compliance behaviour among SMEs in Tanzania. A cross-section survey of 377 SMEs-Owners was conducted in three regions of Tanzania - Dar es Salaam, Morogoro and Mbeya. Descriptive and partial least square path modelling were used for data analysis, with the aid of SPSS and SmartPLS3.0. The findings of the study supported the hypothesised direct relationship that tax knowledge has a significant positive influence on tax compliance behaviour among SMEs in Tanzania. The findings imply that SME-Owner managers who possess greater tax knowledge demonstrate …

Systematic Assessment Of The Literature On Healthcare Supply Chain Sustainability Practices And Methodological Trends, Yusta Simwita, Gladness Salema

Business Management Review

The ever-growing uncertainties and complexities in health supply chains attract the need to implement sustainability practices in their operations. This study applies a systematic literature review to conduct a comprehensive review from 2008-2023 to identify commonly used sustainability practices and methodological trends. After a comprehensive analysis, 31 articles were included in the final analysis. We observed that several sustainability practices in all three sustainability pillars had been implemented in the healthcare supply chain. This includes employee welfare and well-being, understanding and managing demand, and green practices. This review found that sustainable practices have great benefits, such as empowering employees and …

The Effect Of The Beruang Game On Symbolic Thinking Ability And Logical-Mathematical Intelligence, Alif Kurin’Ain, Hermanto Hermanto

Jurnal Pendidikan: Teori, Penelitian, dan Pengembangan

Meneliti pengaruh permainan Beruang (Number Hunting) terhadap kemampuan berpikir simbolik dan kecerdasan logis-matematis anak PAUD. Hasil menunjukkan peningkatan signifikan pada kedua aspek dibanding kelompok kontrol.

Assessing The Influence Of The Imposter Phenomenon On Critical Leadership Competencies: Conceptual Framework Proposal, Theresa Bowen, Petrus A. Botha

Journal of Research Initiatives

Will the imposter phenomenon influence critical leadership competencies, specifically decision-making self-efficacy, and innovative work behavior? This prospective study will propose a framework to investigate the impact of the imposter phenomenon on essential leadership skills, focusing on exploring whether self-esteem acts as a mediating factor. The research will seek to evaluate the potential effects of the imposter phenomenon on leadership competencies, such as innovative work behavior and decision-making self-efficacy, among managers in South Africa. The significance of this proposed investigation stems from a recognized gap in previous studies addressing the relationship between the imposter phenomenon and these leadership skills within the …

Translating Antiquity Onto Souvenirs: The Collectively Shaped Reception Of The Doves Of Pliny On Micromosaics, Lauren K. Disalvo

Art Inquiries

No abstract provided.

Parents' Stigmatizing Beliefs About The Hpv Vaccine And Their Association With Information Seeking Behavior And Vaccination Communication Behaviors, Ashley Hedrick Mckenzie, Ross Shegog, Lara S Savas, C Mary Healy, L Aubree Shay, Sharice Preston, Sharon Coan, Travis Teague, Erica Frost, Stanley W Spinner, Sally W Vernon

Faculty, Staff and Student Publications

Parents' stigmatizing beliefs about the HPV vaccine, such as beliefs that it promotes adolescent sexual activity, constitute a notable barrier to vaccine uptake. The purpose of this study is to describe the associations between parents' stigmatizing beliefs about the HPV vaccine, psychosocial antecedents to vaccination, and parents' intentions to vaccinate their children. Parents of vaccine-eligible children (

Regulators Are Exploring With Industry How To Strengthen Quality Risk Management Practices, With Revision Of Ich Q9 A Key Focal Point, ( Ipq )

Level 3

No abstract provided.

Feeding Ecology Of Reintroduced Blackbucks In Lal Suhanra National Park, Bahawalpur, Bushra Nisar Khan, Tehreem Ehsanullah, Asia Bibi, Zahid Iqbal Khan, Mubashir Ahmad, Amina Bashir1, Ata- Ul-Mushtfa Fahid

Journal of Bioresource Management

The study was conducted in Lal Suhanra National Park, Bahawalpur, in June 2021. This study aimed to explore the food habits and dry matter intake of reintroduced blackbuck in Lal Suhanra. The critical methods employed in this study were the direct observation of food, bite rate, and fecal output of blackbuck aided with binoculars (8 × 50). A total of 3840 bites in the RD 65 enclosure and 3929 edges in the RD 65 enclosure were recorded, accounting for the average bite rates of 43.5 bites/min in RD 25 and 44.03 bites/min in RD 65. The average dry weight of …

Moth Species Diversity, Composition And Abundance In Different Land Use Types Of Chebera Churchura National Park And Its Surroundings, Southwestern Ethiopia, Gebreegziabher Hailay, Emana Getu

Journal of Bioresource Management

Land use change and habitat fragmentation affect biodiversity through an increasing level of disturbance and destruction of natural habitats. The present study is the first report on species diversity, species composition, and abundance of moth fauna in and around Chebera Churchura national park. During the survey from January to June 2021, 6206 specimens were collected from 105 species and 11 families from the 3 land use types. Based on the number of species, the family Erbidae is the most abundant with 41 species, and the family Pyraldae was the least abundant with one species. Based on the number of individuals, …

Establishment Of Hand Rearing Protocols With Respect To Feeding, Physiological And Behavioral Aspects In Abandoned Lion Cubs At Safari Zoo Lahore, Muhammad Azhar, Bushra Nisar Khan, Fahd Haseeb, Muhammad Hassan Saleem, Abdul Rehman, Zahid Iqbal Khan, Muhammad Rizwan Khan

Journal of Bioresource Management

African lion (Panthera leo) being most attractive but vulnerable exhibit of zoos and safaris; need particular attention to breeding plans. At captive sites, lioness neglects newborns commonly; at that stage, hand rearing is preferred. This study will highlight the best practices for hand-rearing lion cubs, including knowledge of early medical issues along with their treatment during the first 4 months of growth. 34 lions (08Male: 17Females: 9Cubs) were housed on 15 acres during 2019-21 at Safari Zoo Lahore. A total of 04 lionesses were found entirely abandoned to 05 newborns (03 males & 02 females). The hand-rearing period …

Role Of Urban Parks In Carbon Sequestration– A Case Study Of Safari Park, Karachi, Pakistan, Amna Bano, Minzah Shehzad, Hasnain Kazmi, Jamshaid Iqbal

Journal of Bioresource Management

Urban parks besides their recreational use can be the potential source of climate mitigation through carbon sequestration. Present study aims to identify the carbon sequestration potential of Safari Park which is by far the largest public park of Karachi established in 1970 covering an area of 0.72 km². A total of 153 individual trees belonging to 25 species and 14 families were included in the study. Five dominant species with highest Important Value Index (IVI) were Cocos nucifera (14.62 %), Azadirachta indica (14.21 %), Guaiacum officinale (9.93 %), Washington robusta (9.31 %) and Delonix regia (7.11 %). The …

Analysis Of Community-Based Pattern Of Water Demand And Supply, Ishaku Dibal Joshua, Abdullahi Chado Salihu, Ayuba Musa Mshelia, Nchedo Nnedinma Ubachukwu

Journal of Environmental Science and Sustainable Development

Gombi rural community of Adamawa state, Nigeria, has witnessed significant growth in human population, which has contributed to an increase in water demand. Thus, the study analyzed water demand and supply patterns in Gombi communities of Adamawa State, Nigeria. A structured questionnaire was used for data collection. Descriptive statistics such as mean and percentages and inferential statistics like Analysis of Variance (ANOVA), chi-square, and linear regression were adopted for the analysis. The results on socioeconomic characteristics showed that the majority were females, with low household income levels, large household sizes, and in their active ages. Hand-dug well water was the …

Assessing The Burden Of An Excessive Sms Size On The Effective Implementation Of The Ism Code, Li An Xian

World Maritime University Dissertations

No abstract provided.

Interpol 90th General Assembly And The Securitisation Of Better Police Cooperation With National Central Bureau Jakarta, Marcellino L P Sirait, Ika R. Putranti, Hermini Susiatiningsih

Global: Jurnal Politik Internasional

In the modern age, the police institution is utilised as the primary spearhead to combat multiple sources of possible disruptions for the general safety of the public. The Indonesian National Police (INP) as a member of the INTERPOL takes part in multitude of activities conducted by the international organization. Currently, the Indonesian National Police is facing a rising number in the cases of missing persons, unidentified remains and crimes against children with casualties not only from Indonesian nationalities, but also international citizens. The current shortcoming of national technicalities and mechanism may open up a structured and tangible operational help from …

A Student Allied Health Professional’S Reflective Account Of A Research Delivery Placement: Changing Attitudes, Meghan Corby, Ralph Hammond

South West Clinical School Journal

#400WORDS: KNOWLEDGE + ACTION

Effect Of Influencer Marketing Strategy On Consumer Behaviour In Fast Moving Consumer Goods Firms In Ghana, Pearl Fafa Bansah, Vanessa Gaffar, Disman Disman, Ayu Krishna Yuliawati

ASEAN Marketing Journal

Manuscript type: Research paper

Research Aims: This study examines the influence of influencer marketing strategies on consumer purchasing behaviour among fast-moving consumer goods (FMCG) companies in Ghana.

Design/methodology/approach: This study employs an explanatory (causal) research design. A 31-item questionnaire split into four categories was used to collect quantitative data. An online questionnaire was sent to FMCG consumers in Ghana's Greater Accra and Ashanti Regions, aged 18–48 years and older. Multiple regression analysis was performed to establish relationships between the study variables.

Research Findings: The findings showed that YouTube is the most popular social media platform among Ghanaian users, …

The Relationship Between Bureaucracy And Developments In Management Accounting, 1700-2023: An Overview, Helena Costa Oliveira, Russell Craig, Lúcia Lima Rodrigues

Jurnal Akuntansi dan Keuangan Indonesia

Bureaucracy has co-existed with forms of management accounting [MA] from the time of ancient civilizations. In this paper, we review literature in a wide variety of scholarly journals and books to provide an overview of this co-existence. We trace the historical evolution of MA and how it was influenced by bureaucracy from 1700 to the present. We do so through four time periods, designated classical, modern, post-modern and contemporary. For each of these periods, evolving understandings of bureaucracy were linked to changes in the practice and conceptualization of MA. In the classical period (1700 – 1950), developments in MA corresponded …

Sustainable Reporting For Agricultural Cooperatives Key Insights And Framework Development, Lia Dahlia Iryani

Journal of Environmental Science and Sustainable Development

A study on the viability of implementing sustainable reporting in Indonesian agricultural cooperatives is exceptionally uncommon, given the underlying concerns raised by the Financial Services Authority (OJK) Regulation No. 51/2017. In order to help achieve the Sustainable Development Goals, this project intends to investigate the potential of indicators of economic, ecological, and social sustainability. Employing the Analysis of Variance (ANOVA) method, this study analyzes the content of 85 sustainability reports using the Global Reporting Initiative (GRI) G4 reporting framework to determine the correlations between different sustainability categories and how they affect agribusiness and evaluate the impact on the business. The …

The School Of SharīʿA Judges: SharīʿA Courts’ Reform And Legal Modernization In Egypt (1907-1927), Yamen Nouh

Theses and Dissertations

This thesis studied the history of the school of sharīʿa judges (1907-1927) as an essential episode of the reform of Sharīʿa courts in Egypt in the early 20th century. The thesis studied the school in connection with the broader context of legal modernization of the Egyptian legal system. The study explored the institutional, pedagogical, and legal aspects of the reform that the school advocated. The study analyzed the impact of the school’s pedagogy on the practice of the Islamic judiciary and the theoretical conception of Sharīʿa. The study used a significant yet understudied historical source: the judicial press. A comparative …

Images Of Maps And Connotative Tendencies In Early Republican America, Kerr Houston

Art Inquiries

No abstract provided.

Beta Cell Primary Cilia Mediate Somatostatin Responsiveness Via Sstr3, Samantha E Adamson, Zipeng A Li, Jing W Hughes

2020-Current year OA Pubs

Somatostatin is a paracrine modulator of insulin secretion and beta cell function with pleotropic effects on glucose homeostasis. The mechanism of somatostatin-mediated communication between delta and beta cells is not well-understood, which we address in this study via the ciliary somatostatin receptor 3 (SSTR3). Primary cilia are membrane organelles that act as signaling hubs in islets by virtue of their subcellular location and enrichment in signaling proteins such as G-protein coupled receptors (GPCRs). We show that SSTR3, a ciliary GPCR, mediates somatostatin suppression of insulin secretion in mouse islets. Quantitative analysis of calcium flux using a mouse model of genetically …

Bilingual Counseling Competencies: A Call To The Counseling Profession, Ivette Acevedo-Weatherholtz, Monique N. Rodríguez, Carlos D. Irizarry-Pérez

Journal of Counselor Preparation and Supervision

The Latine population in the United States is increasing, leading to a higher need for bilingual counseling services. Therefore, counselor educators and supervisors must ensure bilingual counselors receive proper ethnocultural and linguistic competence training. This article aims to highlight the significance of bilingual counseling competencies in counselor education, emphasize the importance of linguistic training in cultural competence training, and propose a set of linguistic and ethnocultural competencies to help establish a proficient bilingual counselor. Additionally, future recommendations are discussed.

The Needs Assessment As Authentic Learning For School Counselors In Training, Dr. Dianne Vargas, Dr. Steven Drouin, Dr. Karen Zandarski

Journal of Counselor Preparation and Supervision

Although school counselor educators are tasked with preparing effective school counselors, they are continually presented with the challenge of creating authentic learning experiences that enhance the development of counselors in training. This descriptive-interpretive qualitative study describes the knowledge gained by counselors in training while creating, implementing, and analyzing an authentic learning experience within a master’s counselor education course. Data for this study included needs assessments completed by participants, and findings were summarized in four major themes. The themes included participants' awareness of the relevance of needs assessments, sources of knowledge utilized in survey design, school sites as stress and validation, …

The Effect Of Walnut Shell Ash On The Properties Of Cement Paste And Mortar: A Study On Partial Replacement Of Cement, Ali Shebli, Jamal Khatib, Adel Elkordi

BAU Journal - Science and Technology

In the pursuit of a more sustainable future, the utilization of agricultural waste in cementitious products has emerged as a popular and effective solution. The current study explores the feasibility of incorporating ash derived from walnut nutshells, considered agro residues, into eco-friendly blended cement paste and mortars to examine its impact on their properties. A range of blended cement mixtures was formulated by incorporating walnut shell ash (WSA) in three varying proportions of 5%, 10%, and 15% relative to the weight of the cement. Tests were conducted to investigate the properties of the blended cement paste and mortar incorporating WSA, …

Towards Digital Twins For Optimizing Metrics In Distributed Storage Systems - A Review, May Itani, Layal Abu Daher, Ahmad Hammoud

BAU Journal - Science and Technology

With the exponential data growth, there is a crucial need for highly available, scalable, reliable, and cost-effective Distributed Storage Systems (DSSs). To ensure such efficient and fault tolerant systems, replication and erasure coding techniques are typically used in traditional DSSs. However, these systems are prone to failure and require different failure prevention and recovery algorithms. Failure recovery of DSS and data reconstruction techniques take into consideration different performance metrics optimization in the recovery process. In this paper, DSS performance metrics are introduced. Several recent papers related to adopting erasure coding in DSSs are surveyed together with highlighting related performance metrics …

Research Summaries: Food Insecurity, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Food Insecurity And Solutions: Full Issue, Angie Holzer

Journal of Nonprofit Innovation

No abstract provided.

Venue Safety Strategies: Guardrails And The Line-Of-Sight Exemption, Gil Fried, Aneurin Grant

Journal of Applied Sport Management

This piece represents a focused article on safety issues connected to railings at sporting events and why there needs to be considerable action taken to protect fans. Specifically, the authors believe the current line-of-sight exception (minimum 26") allows for railings that are dangerously inadequate to protect fans. It is argued that if sport facility managers and or venues do not proactively address this railing height issue, then architects, building inspectors, and others should seek to change the building code to eliminate the fans continued exposure to unnecessary hazards.

Heavenward Gaze, Earthly Ambitions: The Political Commentary Of The Vercelli Map's Ostrich, Helen Davies

Peregrinations: Journal of Medieval Art and Architecture

No abstract provided.

Walking With Helena: An Examination Of A Gendered Model For Women And Medieval Pilgrimage In Northern Spain, Katharine Scherff

Peregrinations: Journal of Medieval Art and Architecture

No abstract provided.