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The present study aims to investigate the impact of the reduction of the corporate tax rate on corporate tax revenue. The study adopts the theory of taxation by Ibn Khaldun, depicted as the Laffer curve.

The paper analyses time series data for the period 1996 to 2014 using the autoregressive distributed lag (ARDL) approach.

The paper finds that the corporate tax rate has a dual effect on corporate tax revenue over the study period. It shows an inverted U-shape relationship between the corporate tax rate and corporate tax revenue and reveals that the optimal tax rate is 25.5156 per cent. Inferentially, a positive relationship exists between the two variables prior to the optimal tax rate, and a negative relationship prevails afterwards. A further test of causality shows a long-run unidirectional causality between corporate tax rate and corporate tax revenue.

First, it should be noted that the policy was not implemented in isolation. Several other tax incentives were given to corporate tax payers, and therefore, such incentives should be controlled for to have a more insightful evaluation of the policy. Second and most important, there is a need to investigate whether the increased cash flow available to firms as a result of the reduction in the corporate tax rate adds value to firms. It is also necessary to investigate whether firms’ stakeholders benefited from the increased cash flow or was there managerial diversion of firms’ resources.

The policy of gradual reduction of the corporate tax rate in Malaysia is suspected to have a positive impact on the productivity of Malaysian companies, which has contributed to an increase in corporate tax revenue. It also has a positive impact on the economic growth of the country. It means that the lower corporate tax rate has actually reduced the cost of doing business in the country.

The benefit of increased corporate tax revenue needs to be investigated empirically for insightful policy evaluation. In Malaysia, however, such investigation is close to non-existent to the best knowledge of the researchers. Thus, the present study aims at investigating the impact of the policy of gradual reduction of the corporate tax rate on corporate tax revenue over an 18-year period from 1996 to 2014.

Background: Family violence (FV) is a significant problem that has a bidirectional link with mental health functioning. This research aimed to investigate family violence screening and response practices in a Victorian public adult mental health service, NorthWestern Mental Health, from the consumer perspective.

Methods: A prospective, cross-sectional, electronic consumer survey was created, utilising the Royal Melbourne Hospital Patient Survey FV screening and response tool. Data were collected over a two-month time period, via iPad. Clinicians invited all consumers (age range 18 to 64 years) attending the service to participate on data collection days, unless any of the exclusion criteria were present: a) clinical interaction occurring in a non-confidential environment; b) acute distress/crisis; c) clinician concerns about affecting rapport; and d) cognitive impairment, known disability or diminished capacity preventing them from reading or understanding the survey questions. Categorical and Likert type survey responses were explored descriptively. All variables collected in the survey were provided, specifically the percentage of responses in each category for each question. Free-text responses were analysed using qualitative description of the text-box response content.

Results: 35 consumers participated. 47% reported being screened for at least one family violence issue on at least one occasion. 26% reported disclosing FV concerns. All those disclosing felt mildly or very supported by the clinician’s response, and two-thirds received assistance they found helpful. 9% reported wanting to disclose FV concerns but not feeling comfortable to do so. Consumers indicated that FV should be spoken about more, that receiving assistance is helpful, but that responses varied in quality depending on the discipline of the clinician.

Conclusion: FV screening rates were found to be suboptimal as unmet needs were identified. Further training and services changes are required to improve screening rates, increase client comfort to disclosure, and optimise the clinical response to disclosures.

The purpose of this study was to explore the experiences of adolescent mothers who wean their babies from breastfeeding before the first six months from the perspective of a psychosocial aspect in the Thai context.

A descriptive qualitative design was applied to this study to obtain meaningful data. The adolescent mothers for the primary study and nine supplementary participants were recruited from the largest university hospital in Bangkok, Thailand. Semi-structured in-depth interviews were conducted with 20 adolescent mothers. Descriptive statistics and content analysis were used for data analysis.

The average breastfeeding duration was 3.1 months while breastfeeding exclusively lasted 1.3 months. More than half of the adolescent mothers encountered breastfeeding problems at hospitalization including sore/cracked nipples (63.6%), one side breastfeeding (27.3%) and exhaustion (9.1%). According to the content analysis, (1) breastfeeding obstacles concealed by the adolescents' dependence and (2) repetitive emotional mistakes encountered were the two main themes that emerged.

The influence of key family members plays a vital role in breastfeeding and psychological outcomes. Therefore, family-adolescent support programs including support from the adolescents' mothers and grandmothers may improve breastfeeding outcomes, yield positive emotions and enhance maternal attachment. Moreover, healthcare professions are important mediators to convince adolescent mothers' key family members to reach an agreement and provide suitable support.

The hospitality industry is responsible for significant amounts of waste, more than one-third of which is food waste. Through the comparison between an Italian and a Romanian hotel, this paper aims to provide a better understanding of food waste management trends in the hotel industry as well as to highlight hotel kitchens and hotel food services weaknesses and opportunities to minimize food waste.

In-depth interviews, personal communication and observations were conducted to investigate food service planning, food procurement and food waste management, as well as to better comprehend current individuals’ understanding and attitudes, infrastructures, legislative culture and opportunities either from the managerial and the employees’ perspective. Data were analyzed according to a content analysis approach.

Three critical hot spots emerged from the analysis: prediction and check of guests’ attendance, communication and transparency with local suppliers and among departments within the unit and purchasing frequency and perishable food provisioning. The accurate forecasting of the number of guests and their nationality is fundamental in avoiding food waste at food service, as well as implementing transparency and communication with local suppliers.

Although academia and authorities have recognized the crucial importance of food waste management, food waste research in the hotel industry remains under-researched. The present exploratory research contributes to the scarce empirical studies about hotels’ food waste, giving theoretical and managerial recommendations for supporting further studies, highlighting the need for formal deals between hotels and local suppliers (food procurement), as well as the importance of food-networks that holds together companies, retailers and charities (food donation).

The purpose of this paper is to analyse the critical role reflection plays in work-based learning (WBL).

This paper presents an contextualist examination of reflection in the WBL environment.

People consciously reflect in order to understand events in their lives and as a consequence hopefully add and enhance meaning.

Reflection is associated therefore with “looking back” and examining the past in order to learn from what happened and perhaps not repeat mistakes. However, it is also increasingly associated with reflecting on action (Schon, 1983) and encourages an exploring of thoughts and feelings; looking for insights; and maximizing on self-awareness which all tie the process closely to identity formation (Lacan, 1977).

If used effectively and purposefully reflection facilitates ongoing personal and professional learning, and creates and develops practitioners capable of demonstrating their progression towards learning outcomes and required standards. Reflection can also provide a structure in which to make sense of learning, so that concepts and theories become embedded in practice, and constant thought and innovation are simultaneously fostered.

By actively considering the thoughts and actions one becomes aware of the power of reflective thinking as a tool for continuous improvement, and one that has implications beyond the personal.

This paper represents the first study which examines the role reflection plays in WBL.