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1 – 10 of 593Mitch Blair, Mariana Miranda Autran Sampaio, Michael Rigby and Denise Alexander
The Models of Child Health Appraised (MOCHA) project identified the different models of primary care that exist for children, examined the particular attributes that might be…
Abstract
The Models of Child Health Appraised (MOCHA) project identified the different models of primary care that exist for children, examined the particular attributes that might be different from those directed at adults and considered how these models might be appraised. The project took the multiple and interrelated dimensions of primary care and simplified them into a conceptual framework for appraisal. A general description of the models in existence in all 30 countries of the EU and EEA countries, focusing on lead practitioner, financial and regulatory and service provision classifications, was created. We then used the WHO ‘building blocks’ for high-performing health systems as a starting point for identifying a good system for children. The building blocks encompass safe and good quality services from an educated and empowered workforce, providing good data systems, access to all necessary medical products, prevention and treatments, and a service that is adequately financed and well led. An extensive search of the literature failed to identify a suitable appraisal framework for MOCHA, because none of the frameworks focused on child primary care in its own right. This led the research team to devise an alternative conceptualisation, at the heart of which is the core theme of child centricity and ecology, and the need to focus on delivery to the child through the life course. The MOCHA model also focuses on the primary care team and the societal and environmental context of the primary care system.
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Clement Olatunji Olaoye, Stephen Ayodeji Ogunleye and Festus Taiwo Solanke
The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax…
Abstract
Purpose
The purpose of this paper is to examine the impact of the tax audit on tax productivity in Lagos state, Nigeria. Specifically, the study analyzed trends of tax audit and tax productivity, and the impact of Desk audit, Field audit and Back-duty audit on tax productivity in Lagos state.
Design/methodology/approach
The study made use of both primary and secondary data. Primary data used in the study were collected with the use of questionnaires administered to 350 randomly selected staffs of Lagos state Internal Revenue Services, while secondary data used in the study were sourced from Federal Inland Revenue Service and Lagos Internal Revenue Service audit division in Lagos state over the period spanning from 2000 to 2015. Data collated in the study were analyzed descriptively using inferential methods such as unit root test, and estimation techniques such as Fully Modified Least Square (FMOLS) co-integration regression and Logit regression analysis.
Findings
The study revealed that Field tax audit, desk tax audit and Back duty tax audit exert a significant positive impact on tax productivity with reported estimate of 0.530454 (p=0.0044<0.05) for FIDAUD, 0.774450 (p=0.0085< 0.05) for DEKAUD, 1.244317 (p=0.0001<0.05) for BAKAUD.
Research limitations/implications
Relevant tax authority (RTA), tax auditors and FIRS staff members should have full knowledge of modern audit tools like Computer Aided Audit Tools (CAATs) to enhance performance and maximum tax revenue generation.
Practical implications
The study concluded that tax audit enhances the level of productivity of tax administration in Lagos state and that any form of tax audit has the tendency of influencing revenue accruing to the government from taxation positively. Hence, tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively.
Social implications
Tax audit should be carried out on a routine basis to ensure that actual revenue collected is what the RTA remits to the government. Tax audit department should be given autonomy to carry out their responsibilities effectively.
Originality/value
This tax audit and tax productivity in Lagos state, Nigeria, fulfills an identified need to study how brand-supportive behavior can be enabled.
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Hanna Komulainen, Satu Nätti, Saila Saraniemi and Pauliina Ulkuniemi
Recent literature within public service logic has called for more explicit conceptualisation of customer value in public services. This study aims to fill this gap by examining…
Abstract
Purpose
Recent literature within public service logic has called for more explicit conceptualisation of customer value in public services. This study aims to fill this gap by examining how the customer value approach can be applied in the management of public health care services.
Design/methodology/approach
This study is a qualitative case study of management of public health care services in Finland. The authors interviewed 17 regional health care service developers and analyzed the interview data using thematic analysis.
Findings
The study suggests five propositions for applying customer value approach from the marketing literature in public health care service management. The study enables a deeper understanding of customer value creation in this context and improvement of public health care services.
Originality/value
This study contributes to the public management research in general and public service logic research in particular by suggesting what constitutes customer value in public health care services.
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Mienati Somya Lasmana and Reni Eka Isyatir Rodhiyah
The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of…
Abstract
Purpose
The purpose of this paper is to know the relevance between the changes in non-taxable income with the receipt of Income Tax Article 21, Income Tax Article 25/29, the receipt of value added tax and the receipt of luxury sales tax r (PPnBM).
Design/methodology/approach
Changes in non-taxable income have potentially reduced the receipt of Income Tax Article 21, Income Tax Article 25/29 of individual taxpayers, otherwise it increased value added tax and luxury sales tax receipts. This study used the descriptive qualitative approach, by conducting a simple case study based on actual data. Data analysis technique used is descriptive statistics and comparison analysis. Research conducted at the Kantor Wilayah Direktorat Jenderal Pajak Jawa Timur II.
Findings
The results show that the changes of non-taxable income in 2013 and 2015 did not affect the receipt of Income Tax Article 21 but the growth is slowed, while the receipt of Income Tax Article 25/29 increased.
Originality/value
Value added tax and luxury sales tax receipts, increasing every year, slowed down in 2013, but increased higher in 2015.
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Aline Pietrix Seepma, Carolien de Blok and Dirk Pieter Van Donk
Many countries aim to improve public services by use of information and communication technology (ICT) in public service supply chains. However, the literature does not address…
Abstract
Purpose
Many countries aim to improve public services by use of information and communication technology (ICT) in public service supply chains. However, the literature does not address how inter-organizational ICT is used in redesigning these particular supply chains. The purpose of this paper is to explore this important and under-investigated area.
Design/methodology/approach
An explorative multiple-case study was performed based on 36 interviews, 39 documents, extensive field visits and observations providing data on digital transformation in four European criminal justice supply chains.
Findings
Two different design approaches to digital transformation were found, which are labelled digitization and digitalization. These approaches are characterized by differences in public service strategies, performance aims, and how specific public characteristics and procedures are dealt with. Despite featuring different roles for ICT, both types show the viable digital transformation of public service supply chains. Additionally, the application of inter-organizational ICT is found not to automatically result in changes in the coordination and management of the chain, in contrast to common assumptions.
Originality/value
This paper is one of the first to adopt an inter-organizational perspective on the use of ICT in public service supply chains. The findings have scientific and managerial value because fine-grained insights are provided into how public service supply chains can use ICT in an inter-organizational setting. The study shows the dilemmas faced by and possible options for public organizations when designing digital service delivery.
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Ziboud Van Veldhoven and Jan Vanthienen
This paper aims that digital transformation (DT) is crucial for companies to stay competitive. While research on DT has quickly gained great popularity, the intersection of trade…
Abstract
Purpose
This paper aims that digital transformation (DT) is crucial for companies to stay competitive. While research on DT has quickly gained great popularity, the intersection of trade associations (TAs) and their role in the DT of their members is not yet researched.
Design/methodology/approach
In this paper, the authors conducted 20 interviews with Belgian TAs to investigate the role of a TAs in the DT of its members, and how they drive the DT of its members. In addition, the authors investigate the core tasks of TAs, the need of the different industries to digitalize, and the digital projects the different industries are working on.
Findings
The findings indicate that TAs can be in a prime position to steer the DT of their members, especially for industries comprised of smaller players. Their roles can range from informing roles to true leaders of DT by creating novel products, such as online platforms and driving the entire sector forwards.
Research limitations/implications
These findings call for more research into TAs and how their role can be optimized for steering DT of their members.
Originality/value
This is the first study to extensively study the role of TAs on the DT of their members.
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A healthcare system in any country is rarely the product of one logical policy-making experience, but rather a manifestation of many years of historical development. The purpose…
Abstract
Purpose
A healthcare system in any country is rarely the product of one logical policy-making experience, but rather a manifestation of many years of historical development. The purpose of this paper is to examine the characteristics, components, and variables of South Africa’s healthcare system in the context of global patterns. It leverages a dynamic period in South Africa since 1994, and applies a comparative health systems analysis to explain where the country’s healthcare system is, and where it is potentially going.
Design/methodology/approach
This paper reviews literature related to South Africa’s healthcare system, outlines its historical development, and discusses three fundamental challenges experienced in the country. This paper also reviews the literature on healthcare system typologies and identifies three framework models that have been used to categorise national healthcare systems since the 1970s. This paper then discusses the categorisation of South Africa’s healthcare system in these models, in comparison to Canada and the USA.
Findings
This paper finds that the framework models are useful tools for comparative analysis of healthcare systems. However, any use of such typologies should be done with the awareness that national healthcare systems are not isolated entities because they function within a larger context. They are not static, since they are constantly evolving with many nuances, even with very similar healthcare system categorisations.
Originality/value
This paper charts the trajectory of change in the South African healthcare system, and demonstrates that the change process must keep internal conditions in mind if the outcome is to be successful. Imitating policies of countries with well-functioning systems, without regard to local realities, may not work, as the government attempts to usher in changes within a short span of time.
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The purpose of this paper is to explore the links between “informal economies” and the concept of “resistance.” The author argues that the petty illegalities of the dominated and…
Abstract
Purpose
The purpose of this paper is to explore the links between “informal economies” and the concept of “resistance.” The author argues that the petty illegalities of the dominated and subaltern classes should be seen in their connections to the illegalism of the élites and the state. Within this framework, the informal economy is seen as both the outcome of a set of material conditions aiming at the subordinated inclusion of entire classes of citizens, and the mark of the willingness by these same subalterns to evade the bonds imposed on them by the legislations and the social hierarchies.
Design/methodology/approach
A review of the ethnographical and socio-economical literature on the issue of informality, accompanied by ex-post reflections on pertinent studies conducted in the past by the researcher.
Findings
Against the dominant public rhetoric, the informal economy is here seen as a particular space of enactment by the dominated and subalterns aimed at self-producing paradoxical forms of inclusion within social contexts characterized by barriers to access integration within mainstream society. It is argued that in consideration of the power relations that structure the “field,” researchers themselves become part of the struggle counterpoising individuals and institutions, and should thus make a choice among the clashing parties.
Originality/value
The paper draws on a vast body of literature that appears to go in the same direction. However, it radicalizes the instances proposed by previous authors and studies, and draws conclusions concerning the nature of the object and the ethics of research, that are opposed to the prevalent approaches to the subject.
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To realise the shared development of the digital economy, people need to transcend the capital logic and advocate the logic of cooperative development, i.e. “co-construction…
Abstract
Purpose
To realise the shared development of the digital economy, people need to transcend the capital logic and advocate the logic of cooperative development, i.e. “co-construction, benefit-sharing and co-governance”. This study aims to discuss the aforementioned statement.
Design/methodology/approach
Platform economy is a new economic form produced by the transformation of the social production patterns in the era of digital capitalism. In the neo-imperialist stage, a new stage of capitalist development, capital logic promotes the global expansion of the platform economy and influences its development process, organisational form, contradictions and dilemmas and internal transcendence. Having the spatiotemporal chain of capital circulation repaired, the globalisation of the platform economy is reshaping how the means of production are combined with labour, affecting the local changes in the general relations of production and “international relations of production”.
Findings
In the accumulation of digital capitalism, the social contradictions and fundamental contradictions in the capitalist world have been further intensified, making exploitation, income distribution gap, monopoly and other problems increasingly severe. The imbalance and inequality in the global development of the digital economy are increasingly prominent.
Originality/value
Regarding the global governance of the digital economy, China, as a major responsible country, will strive to encourage all countries to co-build a community with a shared future in cyberspace. In the new international development pattern of digital economy globalisation, China must take effective measures to actively safeguard its national security and development interests to meet specific challenges.
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Mohammed Muneerali Thottoli, Essia Ries Ahmed and K.V. Thomas
The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing…
Abstract
Purpose
The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals.
Design/methodology/approach
The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM).
Findings
The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice.
Research limitations/implications
The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants.
Practical implications
This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client's financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm.
Social implications
Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently.
Originality/value
The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.
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