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2024

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Cfo-Ceo Informal Ties, Business Strategy, And Tax Aggressiveness, Hilmi Khuluqy, Siti Maisaroh, Alfa Rahmiati, Heru Tjaraka Dec 2024

Cfo-Ceo Informal Ties, Business Strategy, And Tax Aggressiveness, Hilmi Khuluqy, Siti Maisaroh, Alfa Rahmiati, Heru Tjaraka

Jurnal Akuntansi dan Keuangan Indonesia

This study aims to provide empirical evidence on the impact of the informal relationship between the CFO and CEO on tax aggressiveness, and the moderating role of business strategy in this relationship. The data used in this study is sourced from companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2022. The informal relationship between the CFO and CEO is measured through social ties and CFO co-option, while tax aggressiveness is measured by book-tax differences. This study also explores how business strategies, categorized as prospector or defender, moderate this relationship. The results indicate that CFO-CEO social ties …


Examining The Influence Of Digital Platforms On Purchase Decisions Of University Students In Tanzania, John Philemon Mwakyusa, Linda N. G. Nderumaki Dec 2024

Examining The Influence Of Digital Platforms On Purchase Decisions Of University Students In Tanzania, John Philemon Mwakyusa, Linda N. G. Nderumaki

Business Management Review

This study analyses the influence of the dimensions of digital platforms on the purchase decisions of university students in Tanzania. The study was based on an explanatory research design governed by the Theory of Planned Behavior. Data was collected through closed-ended questionnaires administered to 354 university students and analysed using Structural Equation Modeling through SmartPLS 4 software. The results indicated that all three dimensions: Consumer Attitude, Consumer Trust, and Consumer Presence positively and significantly influenced students' purchase decisions on digital platforms. Managerial implications suggest that firms prioritise enhancing user trust, adopting a refined approach to engagement, improving user experience, and …


The Quest For The Survival And Influence Of Business Associations In A Turbulent Environment: Lessons From Tanzania, Goodluck Charles, Donath Olomi Dec 2024

The Quest For The Survival And Influence Of Business Associations In A Turbulent Environment: Lessons From Tanzania, Goodluck Charles, Donath Olomi

Business Management Review

This article investigates the driving force of business associations (BAs) in their attempt to influence policy regarding political and economic governance in Tanzania. On the basis of the collective action theory, new institutional economics (NIE) and historical analysis of 21 BAs, it is evident that they are driven by the evolutionary extensions of international ecosystem capabilities, the ability of BAs' leadership to change with the government agenda, the political ideology and their experience and competence to dialogue with the government. The article contributes to the collective action theory and the NIE literature by demonstrating that BAs take collective action to …


The Influence Of Provision Of Public Services On Tax Compliance In Smes: Mediating Role Of Tax Morale, Menchidia Rwabunywenge, Mariamu Nchimbi, Said Juma Suluo Dec 2024

The Influence Of Provision Of Public Services On Tax Compliance In Smes: Mediating Role Of Tax Morale, Menchidia Rwabunywenge, Mariamu Nchimbi, Said Juma Suluo

Business Management Review

This study investigates the relationship between the provision of public services, tax morale, and tax compliance in small and medium enterprises (SMEs) in Tanzania. A cross-sectional research design was employed, using a sample of 479 SMEs from Dar es Salaam, Tanzania, with data collected through self-administered questionnaires. Structural Equation Modeling (SEM) was used to test the hypotheses. The results indicate that the provision of public services has a significant positive effect on tax compliance, with tax morale acting as a partial mediator in this relationship. This suggests that taxpayers’ perceptions of the quality of public services influence their intrinsic motivation …


Effect Of Alkyd And Polyester Resin Compositions On Corrosion Resistance, Blistering, And Adhesion In Utilization Of Oily Sludge As Anti-Rust Coating Material, Gerets Land Kakalang, Yohanes David Kristianto, Johny Wahyuadi Mudaryoto Dec 2024

Effect Of Alkyd And Polyester Resin Compositions On Corrosion Resistance, Blistering, And Adhesion In Utilization Of Oily Sludge As Anti-Rust Coating Material, Gerets Land Kakalang, Yohanes David Kristianto, Johny Wahyuadi Mudaryoto

Journal of Materials Exploration and Findings

Oil sludge is a waste derived from upstream and downstream activities of the oil and gas industry which is estimated at 10,000 tonnes generated from all PERTAMINA downstream activities spread across various fields, processing units and depots throughout Indonesia. Oil sludge has the same characteristics as asphalt, where asphalt in previous studies can be used as an anti-rust coating, so that the handling of oily sludge can be topped up by reusing and having its own added value. The purpose of this research is to utilise waste oily sludge as an alternative anti-rust coating material and compare alkyd resin and …


Comparative Analysis Of Risk-Based And Time-Based Inspection Application In Hydrocarbon And Chemical Industries: A Review, Azizar Azizar, Nofrijon Sofyan Dec 2024

Comparative Analysis Of Risk-Based And Time-Based Inspection Application In Hydrocarbon And Chemical Industries: A Review, Azizar Azizar, Nofrijon Sofyan

Journal of Materials Exploration and Findings

RBI and TBI strategies are comparatively reviewed in terms of their contribution to maintaining asset integrity for asset owners in the hydrocarbon and chemical industries. The objective is to assess various methods on a cost-efficient and risk-managed operational safety basis. It utilizes common industry standards such as API 580 for RBI, and API 510, API 570, and API 653 for TBI, and also case studies and literature analysis. The analysis of data was conducted to examine how each approach deals with inspection planning and decision-making. They suggest that RBI's risk-based prioritization strategy leads to more effective management of high-risk assets, …


International Economic Agreements As Impediments To Carbon Tax Climate Change Mitigation: Is The Un Framework Tax Convention The Way Forward?, Edwin Vanderbruggen Dec 2024

International Economic Agreements As Impediments To Carbon Tax Climate Change Mitigation: Is The Un Framework Tax Convention The Way Forward?, Edwin Vanderbruggen

Indian Journal of International Economic Law

This article outlines some of the international legal impediments to domestic environmental tax policies in furtherance of climate change mitigation, i.e. certain WTO rules on trade in goods, fuel tax exemptions in aviation treaties, and tax stabilisation provisions that are protected under the umbrella clause of investment treaties. It argues that international action is the most effective and often the only option to address those legal obstacles. The emergence of the United Nations Framework Convention on International Tax Cooperation (‘FTC’) is, in that regard, a timely development. Given the central institutional role UN-related bodies already have in climate change, sea …


Mapping Human Rights Obligations In Investment Treaty Arbitration: Decoupling By Tribunals, Animesh Das Dec 2024

Mapping Human Rights Obligations In Investment Treaty Arbitration: Decoupling By Tribunals, Animesh Das

Indian Journal of International Economic Law

The progressive approach of investment arbitration tribunals in some recent cases represents a gradual development in reconciling human rights law and international investment law. This position finds support in recent scholarly literature, through analyses of cases such as Urbaser, Bear Creek Mining and David Aven. What if the reality is otherwise? For decades, investment arbitral tribunals have maintained a grey area governing the relationship between human rights law and international investment law. The institutional caution has resulted in the decoupling of these two normative orders. Consequently, investment treaty arbitrations face a legitimacy deficit in their ability to uphold human rights …


Sustainable Cities In Developing Countries: A Case Of Balancing Cultural Heritage Preservation And Tourism In Manila, Philippines, Geoffrey Rhoel C. Cruz, Ma. Divina Gracia Z. Roldan Dec 2024

Sustainable Cities In Developing Countries: A Case Of Balancing Cultural Heritage Preservation And Tourism In Manila, Philippines, Geoffrey Rhoel C. Cruz, Ma. Divina Gracia Z. Roldan

Asia-Pacific Social Science Review

This study argues that heritage can work side-by-side with development, with culture and heritage serving as an integral part of the city’s economic backbone. A major challenge faced by developing countries is making their cities sustainable by preserving cultural heritage amidst demands for economic growth. This is experienced in the Philippines, with its capital city, Manila, as a case in point. Using a heritage-driven development framework developed by Zerrudo (2020), the paper examines how cultural heritage conservation and tourism development objectives affect the sustainability of cities in developing countries. The paper emphasizes culture as an important pillar of sustainable development. …


Financial Barriers And Inequity In Medical Education In India: Challenges To Training A Diverse And Representative Healthcare Workforce, Manmeet Ahluwalia Dec 2024

Financial Barriers And Inequity In Medical Education In India: Challenges To Training A Diverse And Representative Healthcare Workforce, Manmeet Ahluwalia

All Publications

India has been historically challenged by an insufficient and heterogeneously clustered distribution of healthcare infrastructure. While resource-limited healthcare settings, such as major parts of India, require multidisciplinary approaches for improvement, one key approach is the recruitment and training of a healthcare workforce representative of its population. This requires overcoming barriers to equity and representation in Indian medical education that are multi-faceted, historical, and rooted in inequality. However, literature is lacking regarding the financial or economic barriers, and their implications on equity and representation in the Indian allopathic physician workforce, which this review sought to describe. Keyword-based searches were carried out …


The Whole Gall Of Wax, Jethro K. Lieberman Dec 2024

The Whole Gall Of Wax, Jethro K. Lieberman

Other Publications

No abstract provided.


College Student-Athlete Perceptions Of Characterizations And Interpersonal Trust In Their Athletic Trainer: A Point-Of-Care Research Study, Ryan N. Moran, Deidre Leaver-Dunn, Jeff Allen, Jessica Wallace Dec 2024

College Student-Athlete Perceptions Of Characterizations And Interpersonal Trust In Their Athletic Trainer: A Point-Of-Care Research Study, Ryan N. Moran, Deidre Leaver-Dunn, Jeff Allen, Jessica Wallace

Clinical Practice in Athletic Training

Patient-centered care is essential in athletic training with limited research examining the relationship between patient and clinician. Previous theory has identified constructs of quality athletic trainers (ATs); however, it remains unknown how current athletes perceive these theorized constructs in the ATs providing them medical care. The purpose of this study was to determine the perceptions of characterizations of a quality athletic trainer and interpersonal trust between the student-athlete and AT in the collegiate setting and establish reliability of these surveys. A second aim was to explore differences between sex, previous exposure to an AT, and having had access to an …


Rupture In The Legal Hierarchy: Normative Conflicts And The Subversion Of Agrarian Principles In Indonesia’S Omnibus Law, Waldus Situmorang, Mella Ismelina F. R., Rasji Rasji Dec 2024

Rupture In The Legal Hierarchy: Normative Conflicts And The Subversion Of Agrarian Principles In Indonesia’S Omnibus Law, Waldus Situmorang, Mella Ismelina F. R., Rasji Rasji

Indonesia Law Review

This article examines the normative conflict between Law No. 6 of 2023 on the Establishment of Government Regulation in Lieu of Law on Job Creation and the Basic Agrarian Law (UUPA), specifically within the land law cluster. Using a normative approach and the theory of derogation, the article identifies three core areas of legal inconsistency: (1) the strengthening of Land Management Rights (Hak Pengelolaan), (2) foreign ownership of apartment units, and (3) the granting of land rights in aboveground and underground spaces. These legal inconsistencies not only create normative dualism but also generate legal uncertainty and threaten the principle of …


“Religion’S Firm-Rooted Truths:” Richard Polwhele, Pulpit Oratory And Loyalist Romanticism In The English Province, Dafydd Moore Dec 2024

“Religion’S Firm-Rooted Truths:” Richard Polwhele, Pulpit Oratory And Loyalist Romanticism In The English Province, Dafydd Moore

School of Law, Humanities and Social Sciences

This article explores the rearguard action fought by the clergyman and writer Richard Polwhele against what he saw as the threat of Anglican Evangelicalism and Methodism in Cornwall during the French Revolutionary period, highlighting the connections between religious experience, rhetorical performance and politics. Whether it be through his theorizing of pulpit oratory, his rows with those he considered Enthusiasts or his understanding of ordination oaths, Polwhele maintained that religious belief should be regulated by rhetorical distance. Explaining this stance, the article shows how Polwhele’s theological and ecclesiological opposition to the Enthusiasm he regarded as dangerously inherent in Evangelical Protestantism also …


Design And Optimization Of Eco-Friendly Biocomposite Films For Packaging Applications Using Response Surface Methodology, Ba Omoike, Fe Okieimen, C Imoisi Dec 2024

Design And Optimization Of Eco-Friendly Biocomposite Films For Packaging Applications Using Response Surface Methodology, Ba Omoike, Fe Okieimen, C Imoisi

Tanzania Journal of Science

The use of synthetic polymers as packaging materials constitutes environmental pollution due to the accumulation of plastic waste after they are discarded. This study aimed at preparing and optimizing an environmental-friendly carboxymethyl starch/PVA/kaolin composite film using response surface methodology to develop potential solutions for replacing synthetic packaging and optimize the formulation of the biocomposite films. The biocomposite films were prepared by solution casting method. The interactive effect of carboxymethyl starch (CMS) (2.0-5.0 g), poly(vinylalcohol) (PVA) (0.0-3.0 g) and kaolin (0.00-0.22 g) on the ultimate tensile strength (UTS), percentage elongation at break (%EB) and water vapour permeability (WVP) were determined. The …


Finite Element Models For Predicting Moisture Effects On Bolt Embedment And Connection In Timber, Henry Meleki Kiwelu Dec 2024

Finite Element Models For Predicting Moisture Effects On Bolt Embedment And Connection In Timber, Henry Meleki Kiwelu

Tanzania Journal of Science

The mechanical performances of timber connections are particularly important for timber engineers involved in the design of the wood structures. The mechanism of connection must be well understood in order to design a safer connection and avoid catastrophic failure. Often connections are made weak fuse elements by deliberate intent to ensure that if structural systems fail it will be by controllable ductile deformation of connections in load paths. Model method of determining engineering design capacities of laterally loaded dowel fasteners, such as bolts, screws and nails was developed. It should however be pointed out that FE and similar continuum model …


Women's Involvement In Fisheries Co-Management Of The World's Largest Desert Lake, Turkana, Kenya, Maurice O. Ogoma, Judith C. Koskey Dec 2024

Women's Involvement In Fisheries Co-Management Of The World's Largest Desert Lake, Turkana, Kenya, Maurice O. Ogoma, Judith C. Koskey

Journal of Bioresource Management

Despite their significant presence in the fisheries workforce, women's roles are often less recognized compared to men's. This study investigated the participation of women in beach management units (BMUs) and fisheries activities in Lake Turkana, the world’s largest permanent desert Lake. Data were collected from 200 women respondents across eight purposively sampled BMUs, focusing on gender representation, leadership roles, participation in fisheries activities, factors influencing participation, and strategies for promoting gender equity. Descriptive statistical analysis was conducted to provide an in-depth understanding of women's involvement in fisheries activities. Findings indicated that while gender representation aligned with Kenya's constitutional one-third gender …


Raw Milk Collection Diversity And Determinants Of Physicochemical And Microbiological Quality In Algerian Small Farms, Nasria Benamara, Houari Yerou, Hamza Belkhodja, Toufik Madani Dec 2024

Raw Milk Collection Diversity And Determinants Of Physicochemical And Microbiological Quality In Algerian Small Farms, Nasria Benamara, Houari Yerou, Hamza Belkhodja, Toufik Madani

Journal of Bioresource Management

Milk sector in Algeria presents lasting supply instability and its development policy has not achieved the expected results. The interest in developing local dairy production therefore has been a priority for public authorities. Our work aims to analyze raw milk collection diversity at the GIPLAIT dairy in Tizi (Mascara) and assess their physicochemical and microbiological quality. The typology of raw milk collection was determined from upstream, the farm to the dairy processing factory. The quality of the milk was determined by carrying out both physicochemical analyses (pH, Dornic acidity, butter content, protein content, density and total dry extract) and microbiological …


Harnessing Natural Medicine As A Resource For Socioeconomic Development, Eneojo Ogu, Martins Emeje, Munira Abdullahi Dec 2024

Harnessing Natural Medicine As A Resource For Socioeconomic Development, Eneojo Ogu, Martins Emeje, Munira Abdullahi

Journal of Bioresource Management

Natural medicine is currently gaining global acceptance among the developed and developing countries of the world due to its low toxicity, high efficacy and cost effectiveness. Developed countries are devising medicinal systems that require the use of medicinal plant products and resources. Thus, a marked increase in world demand for medicinal plant resources has emerged in the recent years and that has provided a great opportunity for medicinal plants exporting nations to expand their economy shares in this sector. Despite the Nigeria immense socio-economic promise, the country is in critical need following the fact that the multidimensional poverty rate is …


Democracy, Race, And Nature: The Radicalism Of Anti-Capitalist Politics, Inés Valdez Dec 2024

Democracy, Race, And Nature: The Radicalism Of Anti-Capitalist Politics, Inés Valdez

Emancipations: A Journal of Critical Social Analysis

No abstract provided.


The Many Sides Of Democracy And What Remains Of It, Regina Kreide Dec 2024

The Many Sides Of Democracy And What Remains Of It, Regina Kreide

Emancipations: A Journal of Critical Social Analysis

No abstract provided.


Self-And-Other Determination And The Invention Of Whiteness: A Comment On Democracy And Empire, Emily Katzenstein Dec 2024

Self-And-Other Determination And The Invention Of Whiteness: A Comment On Democracy And Empire, Emily Katzenstein

Emancipations: A Journal of Critical Social Analysis

No abstract provided.


It Seems We Are All Imperial Environmentalists Now, Kieran Dunn Dec 2024

It Seems We Are All Imperial Environmentalists Now, Kieran Dunn

Emancipations: A Journal of Critical Social Analysis

No abstract provided.


Introduction, Alasia Nuti Dec 2024

Introduction, Alasia Nuti

Emancipations: A Journal of Critical Social Analysis

No abstract provided.


Crisis, Class, Hegemony: Three Remarks On The Contemporary Critique Of Capitalism, Brian Milstein Dec 2024

Crisis, Class, Hegemony: Three Remarks On The Contemporary Critique Of Capitalism, Brian Milstein

Emancipations: A Journal of Critical Social Analysis

Azmanova rightly notes that the present conjuncture has been marked by a vexing exhaustion of utopian energies—which she sees underwritten by a condition of “meta-crisis” and a “paradox of emancipation.” I am sympathetic to her insights, but I wonder how these figure into a broader critique of the politics of present-day capitalism. In a brief addendum to this symposium, I remark on three theoretical problem areas pertinent to the contemporary critique of capitalism: (a) the theory of crisis as it pertains to emancipatory politics, (b) the idea of an emancipatory class, and (c) the concept of hegemony in the context …


Neoliberalism, Neofeudalism, And Precarity: A Response To Albena Azmanova And Jodi Dean, Panos Tsoukalis Dec 2024

Neoliberalism, Neofeudalism, And Precarity: A Response To Albena Azmanova And Jodi Dean, Panos Tsoukalis

Emancipations: A Journal of Critical Social Analysis

This is a response to the articles of Albena Azmanova and Jodi Dean included in this issue, exploring the intersections and divergences in their analyses of contemporary capitalism. I argue that the lens of neofeudalism that Jodi Dean invites us to entertain can offer a different explanation of Albena Azmanova’s diagnosis of contemporary capitalism. Notably, I propose that capitalism’s neofeudalising tendencies contribute to the rise of inequality, the decline of class politics, and the increase of monopoly power. Contrary to Jodi Dean though, I will claim that there were two crucial transformations of contemporary capitalism that spearheaded the emergence of …


From Neoliberalism To Neofeudalism, Jodi Dean Dec 2024

From Neoliberalism To Neofeudalism, Jodi Dean

Emancipations: A Journal of Critical Social Analysis

No abstract provided.


Immanent Critique And Dialogical Critical Theory, Paul Apostolidis Dec 2024

Immanent Critique And Dialogical Critical Theory, Paul Apostolidis

Emancipations: A Journal of Critical Social Analysis

No abstract provided.


Radical Politics Facing The ‘Emancipation Paradox’, Albena Azmanova Dec 2024

Radical Politics Facing The ‘Emancipation Paradox’, Albena Azmanova

Emancipations: A Journal of Critical Social Analysis

No abstract provided.


A Critical Theory Of Economic Compulsion, Werner Bonefeld, Interview, Lillian Cicerchia, Werner Bonefeld Dec 2024

A Critical Theory Of Economic Compulsion, Werner Bonefeld, Interview, Lillian Cicerchia, Werner Bonefeld

Emancipations: A Journal of Critical Social Analysis

Werner Bonefeld discusses with Lillian Cicerchia his new book A Critical Theory of Economic Compulsion: Wealth, Suffering, and Negation (Routledge, 2023)