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TAX COMPLIANCE MODELS: FROM ECONOMIC TO BEHAVIORAL APPROACHES
Larissa-Margareta B?TR?NCEA,Ramona-Anca NICHITA,Ioan B?TR?NCEA,Bogdan Andrei MOLDOVAN
Transylvanian Review of Administrative Sciences , 2012,
Abstract: The paper reviews the models of tax compliance with an emphasis on economic and behavioral perspectives. Although the standard tax evasion model of Allingham and Sandmo and other similar economic models capture some important aspects of tax compliance (i.e., taxpayers’ response to increases in tax rate, audit probability, penalty rate) they do not suf ce the need for an accurate prediction of taxpayers’ behavior. The reason is that they do not offer a comprehensive perspective on the sociological and psychological factors which shape compliance (i.e., attitudes, beliefs, norms, perceptions, motivations). Therefore, the researchers have considered examining taxpayers’ inner motivations, beliefs, perceptions, attitudes in order to accurately predict taxpayers’ behavior. As a response to their quest, behavioral models of tax compliance have emerged. Among the sociological and psychological factors which shape tax compliance, the ‘slippery slope’ framework singles out trust in authorities and the perception of the power of authorities. The aim of the paper is to contribute to the understanding of the reasons for which there is a need for a tax compliance model which incorporates both economic and behavioral features and why governments and tax authorities should consider these models when designing scal policies.
Clinical diaries in COPD: compliance and utility in predicting acute exacerbations
Walters EH, Walters J, Wills KE, Robinson A, Wood-Baker R
International Journal of Chronic Obstructive Pulmonary Disease , 2012, DOI: http://dx.doi.org/10.2147/COPD.S32222
Abstract: ical diaries in COPD: compliance and utility in predicting acute exacerbations Original Research (2096) Total Article Views Authors: Walters EH, Walters J, Wills KE, Robinson A, Wood-Baker R Published Date July 2012 Volume 2012:7 Pages 427 - 435 DOI: http://dx.doi.org/10.2147/COPD.S32222 Received: 26 March 2012 Accepted: 11 May 2012 Published: 11 July 2012 E Haydn Walters,1 Julia Walters,1 Karen E Wills,1 Andrew Robinson,2 Richard Wood-Baker1 1Menzies Research Institute Tasmania, University of Tasmania, Hobart; 2School of Nursing and Midwifery, University of Tasmania, Hobart, Australia Background: Daily diaries are often used to collect data on disease activity, but are burdensome and compliance may be poor. Their use in chronic obstructive pulmonary disease (COPD) and impact on the prevention and treatment of exacerbations is poorly researched. Methods: We investigated diary-keeping in COPD and ascertained items that best predicted emergency attendances for exacerbations. Participants in the active limb of a clinical trial in COPD kept daily diaries rating breathlessness, cough, sputum, physical activity, and use of reliever medication. Results: Data on 55 participants, 67% of whom were female, showed that overall compliance with diary-keeping was 62%. Participants educated to primary school level only had lower compliance (P = 0.05). Twenty patients had at least one emergency attendance, in whom the relative risk of an acute exacerbation for an increase in item score rose from six days prior to hospitalization, most sharply in the last two days. Even for optimal combinations of items, the positive predictive value was poor, the best combination being cough, activity level, and inhaler use. Conclusion: Good compliance can be achieved using daily diaries in COPD, although this is worse in those with a poor educational level. Diary-keeping is not accurate in predicting acute exacerbations, but could be substantially simplified without loss of efficiency.
Clinical diaries in COPD: compliance and utility in predicting acute exacerbations  [cached]
Walters EH,Walters J,Wills KE,Robinson A
International Journal of COPD , 2012,
Abstract: E Haydn Walters,1 Julia Walters,1 Karen E Wills,1 Andrew Robinson,2 Richard Wood-Baker11Menzies Research Institute Tasmania, University of Tasmania, Hobart; 2School of Nursing and Midwifery, University of Tasmania, Hobart, AustraliaBackground: Daily diaries are often used to collect data on disease activity, but are burdensome and compliance may be poor. Their use in chronic obstructive pulmonary disease (COPD) and impact on the prevention and treatment of exacerbations is poorly researched.Methods: We investigated diary-keeping in COPD and ascertained items that best predicted emergency attendances for exacerbations. Participants in the active limb of a clinical trial in COPD kept daily diaries rating breathlessness, cough, sputum, physical activity, and use of reliever medication.Results: Data on 55 participants, 67% of whom were female, showed that overall compliance with diary-keeping was 62%. Participants educated to primary school level only had lower compliance (P = 0.05). Twenty patients had at least one emergency attendance, in whom the relative risk of an acute exacerbation for an increase in item score rose from six days prior to hospitalization, most sharply in the last two days. Even for optimal combinations of items, the positive predictive value was poor, the best combination being cough, activity level, and inhaler use.Conclusion: Good compliance can be achieved using daily diaries in COPD, although this is worse in those with a poor educational level. Diary-keeping is not accurate in predicting acute exacerbations, but could be substantially simplified without loss of efficiency.Keywords: chronic obstructive pulmonary disease, daily diary, secondary prevention
The Potential for Vygotskian Sociocultural Perspective in Researching Researcher Development  [cached]
Minh Hue Nguyen
Asian Social Science , 2012, DOI: 10.5539/ass.v8n15p1
Abstract: This paper builds on the recently emerged scholarship of researcher development and considers a potential conceptual framework to inform methodology in research on researcher development. Specifically, I begin by examining the knowledge base of researcher development and discussing a recently proposed agenda for research in the field. I then argue that there is a particular need for a conceptual framework to underpin research on researcher development and consider the potential of a framework that draws upon Vygotskian sociocultural and activity theory. At the end of the paper, I present analysis of qualitative data from existing researcher development literature to illustrate how this framework can be applied empirically.
Compliance with behavioral guidelines for diet, physical activity and sedentary behaviors is related to insulin resistance among overweight and obese youth
Jeannie S Huang, Michael Gottschalk, Gregory J Norman, Karen J Calfas, James F Sallis, Kevin Patrick
BMC Research Notes , 2011, DOI: 10.1186/1756-0500-4-29
Abstract: 92 youths 11 - 16 years with BMI ≥ 85% underwent oral glucose tolerance testing. HOMA-IR and AUCInsulin/AUCGlucose were calculated as measures of insulin resistance. Dietary and physical activity (PA) measures were performed. Assessments included whether or not participants met recommended levels of diet, PA and sedentary behaviors.62% youths met criteria for insulin resistance. 82% (75/92) met at least one behavioral recommendation. Participants who met ≥ 1 dietary, sedentary, or PA recommendations had significantly reduced insulin resistance as compared with youth who did not. This relationship remained significant in multivariate modeling of insulin resistance adjusting for age, sex, and BMI.Even relatively minor behavior change may reduce insulin resistance in youth at risk for diabetes. Our findings support the relevance of current behavioral interventions for glycemic control.Clinical Trials #NCT00412165.Obesity is a well-known risk factor for the development of diabetes in childhood. Similarly, the effects of dietary, physical activity, and sedentary behaviors on insulin resistance have been well established. Dietary manipulation of macronutrients is important in the maintenance of glycemic control. Diet composition, specifically saturated fat and fiber, affects insulin resistance and risk of diabetes [1-3]. In prospective studies, improving physical activity improves insulin sensitivity [4,5]. Screen time and sedentary behaviors also are associated with abnormal glucose metabolism [6-8]. Guidelines have been developed for diet, physical activity (PA) and sedentary behaviors with the intent to improve glycemic control and prevent diabetes among children and adolescents. For example the American Diabetes Association (ADA) recommends a diet low in saturated fat and high in fiber with adequate carbohydrate intake, reduced sedentary behavior and increased physical activity [9]. However, the relationship between compliance with these behavioral recommendations and
Vygotskian Approaches to Second Language Research provides an introduction to the Vygotskianperspective (also called "Socio-cultural Theory"- SCT) on second language (SL) Vygotskian Approaches to Second Language Research provides an introduction to the Vygotskianperspective (also called "Socio-cultural Theory"- SCT) on second language (SL)
Gloria Gil
Ilha do Desterro , 2008,
Abstract: studies by presenting some studies which adopted this point of view to carry out different types of second language related research. The main tenet of Vygotskian Theory (Vygotsky, 1978, 1986) is that human cognition is socially developed and constructed; thus, this approach offers the possibility of bringing together the cognitive and social domains, traditionally separated in human sciences. The book can be divided into two parts: a theoretical Chapter 1, and nine chapters that report on empirical studies carried out within the Vygotskian perspective studies by presenting some studies which adopted this point of view to carry out different types of second language related research. The main tenet of Vygotskian Theory (Vygotsky, 1978, 1986) is that human cognition is socially developed and constructed; thus, this approach offers the possibility of bringing together the cognitive and social domains, traditionally separated in human sciences. The book can be divided into two parts: a theoretical Chapter 1, and nine chapters that report on empirical studies carried out within the Vygotskian perspective
Conditional Utility, Utility Independence, and Utility Networks  [PDF]
Yoav Shoham
Computer Science , 2013,
Abstract: We introduce a new interpretation of two related notions - conditional utility and utility independence. Unlike the traditional interpretation, the new interpretation renders the notions the direct analogues of their probabilistic counterparts. To capture these notions formally, we appeal to the notion of utility distribution, introduced in previous paper. We show that utility distributions, which have a structure that is identical to that of probability distributions, can be viewed as a special case of an additive multiattribute utility functions, and show how this special case permits us to capture the novel senses of conditional utility and utility independence. Finally, we present the notion of utility networks, which do for utilities what Bayesian networks do for probabilities. Specifically, utility networks exploit the new interpretation of conditional utility and utility independence to compactly represent a utility distribution.
On the Questionable Utility of Grammar: a Viewpoint
Díaz H.,René;
Literatura y lingüística , 2003, DOI: 10.4067/S0716-58112003001400011
Abstract: this research paper presents the author's personal viewpoint about the place of grammar, questioning its teaching when dealing with language acquisition. by means of questions and answers, the author reviews controversial issues, such as the utility of grammar in the classroom and what we understand by `a high level of proficiency in english grammar. finally, by looking back into earlier language education and the origins of many misunderstandings and misconceptions, the author sketches a definition of grammar, pointing out its utility and current state in modern english teaching
Designing with Color in the Early Childhood Education Classroom: A Theoretical Perspective  [PDF]
Marilyn Read
Creative Education (CE) , 2019, DOI: 10.4236/ce.2019.106080
Abstract: Early childhood education and care centers provide young children with opportunities to explore, create, reflect, experiment, and learn in the classroom environment. Theorists of human development have proposed theories, paradigms, models and ideologies regarding children’s relationships with the social and physical environment. The physical layout of the early childhood education classroom is related to the center’s theoretical or ideological perspective. For every theoretical model and teaching perspective, the designed environment will play a role in the quality of children’s experiences in the classroom. The optimally-designed classroom space offers children a setting for exploration, reflection, and learning through the use and application of design principles and elements. The objective of this paper is to connect the concepts from the interior design field with the concepts from early childhood education perspectives on best practices for the design of early childhood education classrooms. Current research on color preference is presented, followed by an analysis of color in early childhood education classrooms. A color questionnaire is provided to assist teachers with the use of color as a design tool in their classrooms.
Who's the Boss? Young Children's Power and Influence in an Early Childhood Classroom  [cached]
Yoon-Joo Lee,Susan L. Recchia
Early Childhood Research & Practice , 2008,
Abstract: Using classroom observations and teacher interviews, this study examined how three young children, considered classroom leaders by their teachers, created complex dilemmas for their teachers through their interactions with teachers and peers. Findings showed that the children's powerful influence on their peers could be both positive and negative, and they could use their influence to agitate other children in ways that challenged teachers' thinking about building classroom community. The findings present an opportunity to address the influence of power dynamics in daily early childhood classroom practices and to expand on teachers' thinking about ways to negotiate power in relationships as they work to build classroom community.
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