检索结果-南通市图书馆

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

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Treatment of Diarrhoea in Humans Using Lactobacillus salivarius PROBIOTIC Isolated from Human Saliva

引用

Advances in Infectious Diseases 2022年第3期12卷 547-562页

作者： Eucharia Nkiruka Ezeumeh Lilian Chinyere eleanya Uche Francisca Onwuasoanya Franca Chinwendu Ezeoke Department of Medical Laboratory Science Chukwuemeka Odumegwu Ojukwu University Anambra State Nigeria Department of Microbiology Chukwuemeka Odumegwu Ojukwu University Anambra State Nigeria Department of Medical Laboratory Science Nnamdi Azikiwe University Nnewi Campus Anambra State Nigeria Department of Animal Science Chukwuemeka Odumegwu Ojukwu University Anambra State Nigeria

In this study, Lactobacillus salivarius was isolated from human saliva by culture technique using MRS medium, identified through relevant biochemical protocols, and compared to a known control of Lactobacillus acidophilus sourced from Puritan Pride Inc., Qadelade, New York, USA. Primary isolation of microorganisms of interest was carried out at Cheznik Diagnostic and Research laboratories while animal preparation and treatment were carried out at Animal Farm, Mgbakwu Awka. Twenty wistar rats were used as the test animals and another twenty for positive control. The animals in the test group were induced to diarrhea using 1 ml of castor oil following 12-hour fasting while the control group was fed with daily feed and distilled water. The test animals upon production of diarrhoeic stool were fed with 1 × 109 cfu/ml (410 mg/dl w/v) of the Lactobacillus sp isolate in distilled water. The diarrhoea was resolved within 24 hours of treatment. The average weights of the animals taken just after preparation and early treatment (Tx) showed appreciable loss in weight among the test animals possibly due to stress compared to initial weight at T0. However, upon continued treatment with the isolate, obvious weight gain (Tf) compared to Tx was observed. The results of the haematological data at the final analysis showed proximal values and consistency to that of the control group following administration of the Lactobacillus sp isolate. The routine general health data of the test animals showed marked improvement upon treatment with the isolate. A test of significance at 0.05 showed a positive agreement (p Lactobacillus sp showed marked sensitivity to erythromycin, ceftazidine, and chloromphenicol antimicrobial drugs just like other known probiotic strains. No known health hazard or death was recorded. From the study, it was observed that saliva can also proffer a good site in addition to the gut and ileum for the isolation of probiotic

关键词： Probiotics Lactobacillus salivarius MRS Medium Wistar Rats Diarrhoea

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

Comparative Performance of Different Malaria Diagnostic Tools among Pregnant Cohorts in Onitsha Southeast Nigeria

引用

Advances in Infectious Diseases 2021年第4期11卷 384-394页

作者： Christian Chibuzo Uba Moses Nkechukwu Ikegbunam Ifeoma Sandra Anagor Lilian Chinyere eleanya Eucharia Nkiruka Ezeumeh Stephen Nnaemeka Ezekwueche Edith Chinenye Okechukwu Charles Okechukwu Esimone Department of Microbiology Paul University Awka Nigeria Department of Pharmaceutical Microbiology and Biotechnology Nnamdi Azikiwe University Awka Nigeria Department of Medical Microbiology and Parasitology Nnamdi Azikiwe University Awka Nigeria Department of Microbiology Chukwuemeka Odumegwu Ojukwu University Uli Campus Uli Nigeria Department of Medical Laboratory Science Chukwuemeka Odumegwu Ojukwu University Igbariam Campus Igbariam Nigeria

Background of Study: The reliability of microscopic techniques has become questionable in most endemic regions in Africa leading to its decreased utilization and increased utilization of RDT kits and other laboratory-based methods. Objective: To evaluate the performance of Rapid Diagnostic Test (RDT) kits and nest Polymerase Chain Reaction (nPCR) methods in detecting malaria infections among pregnant women visiting private hospitals in Onitsha district area of Anambra State, South-Eastern Nigeria. Methods: A total of 100 blood samples of pregnant women submitted to medical laboratory units of private maternal hospitals for malaria diagnosis in Onitsha district area were randomly selected for this study. Diagnosis was through microscopy, RDT kit (SD Bioline Pf-only test) and nPCR. Results: Pregnant cohorts had 95, 90 and 12 positive samples confirmed through microscopy RDT and nPCR respectively. RDT had a sensitivity and specificity of 89.47% and 0% while nPCR recorded sensitivity and specificity of 12.63% and 100% respectively. RDT and nPCR have a positive predictive value (PPV) of 94.44% of 100% respectively. Conclusion: This study revealed that nPCR is more efficient and reliable when compared with RDT in the diagnosis of malaria infection, having recorded the highest value for positive predictive value (PPV) and specificity than the RDT among pregnant women.

关键词： RDT Microscopy PCR Sensitivity Specificity Pregnancy

来源：

维普期刊数据库评论

在线全文

维普期刊数据库

学校读者我要写书评

暂无评论

欢迎您,

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

在线全文

请选择保存的检索档案：

请选择收藏分类：

通借通还

欢迎您,

建议与咨询 留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

时间限定

文献类型

馆藏选择

核心期刊

语言

文献类型

帮助

文字说明：

检索规则说明：

检索范例：

分类表

所选分类

限定检索结果

文献类型

馆藏范围

日期分布

学科分类号

主题

机构

作者

语言

在线全文

在线全文

在线全文

请选择保存的检索档案： 新增检索档案 确定 取消

请选择收藏分类： 新增自定义分类 确定 取消

通借通还

建议与咨询留下您的常用邮箱和电话号码，以便我们向您反馈解决方案和替代方法

请选择保存的检索档案：

请选择收藏分类：