View Of Government Research Articles

Studi Literatur: Determinan Wajib Pajak dalam Melakukan Agresivitas Pajak

Taxation is one sector that is able to show its contribution to APBN revenues. However, practice in the field shows that many taxpayers try to cut their tax burden through tax aggressiveness. This article was written with the aim of conducting a literature study/study of several factors that can determine a taxpayer's tax aggressiveness. This study utilizes secondary data by reviewing 36 articles obtained from the Google Scholar database. Articles to be reviewed are first selected with certain criteria. The review of the article gives the result that differences in the way taxpayers and the government view taxation can foster a desire for taxpayers to lower their tax burden through tax aggressiveness. Taxpayers who carry out tax aggressiveness are caused by several factors, namely high capital intensity, large company size, high profitability, leverage, and low CSR disclosure. The implications of this research are expected to be able to represent the urgency of the government's function to implement various efforts in order to increase taxpayer awareness not to carry out tax aggressiveness.
 Keywords: Tax Aggressiveness; Capital Intensity; Company Size; Profitability; Leverage; CSR

DEVELOPMENT OF PROFESSIONAL EDUCATION IN THE FIELD OF AGRICULTURE IN RUSSIA (LATE XX – EARLY XXI CENTURY): TO THE HISTORIOGRAPHY OF THE PROBLEM

The issues of agrarian education evolvement in the USSR have been disclosed in sufficient detail in research, but the system of personnel training for agriculture in Russia in the post-Soviet period is covered very fragmentary. The article attempts to bring together individual research studies devoted to the development of vocational education in the agricultural sector of the Russian economy of the late XX – early XXI century. In our work, we focused on the views of researchers, government and public figures whose professional interests are related to agriculture.
 
 The historiography of the problem was divided into three groups: the first of them included publications of statesmen who develop legislative initiatives and implement public administration of the agro–industrial complex; the second group of publications consisted of analytical articles by scientists – specialists in the field of agriculture; the third group of studies is large analytical works prepared in the form of monographs, as well as doctoral and candidate dissertations. The main thematic blocks were: state policy in the field of higher agricultural education; the role of agricultural education in the development of the agro-industrial complex of Russia; the state and trends in the dynamics of agricultural education in Russia; the development of university science; the state agrarian policy in the context of reforming Russian society; secondary specialized agricultural education; personnel training for the agricultural sector of the economy of the Russian Federation regions. Most authors bring up issues about the need to increase state programs and measures to support agricultural universities, popularize and increase the prestige of agricultural education among young people.

A Global Look at the Market Potential of Liquid Container Board and Its Ability to Reduce Plastic Waste – A Brief Review

The use of aseptic packaging creates many opportunities around the world to replace plastic based packaging of liquid and food-based containers in the near future. This will lead to a cleaner environment, less pollution within the air and the sea, and will help stimulate growth within the economy. Soon the use of aseptic packaging containers will be global which will help decrease the amount of pollution along with the number of landfills throughout the world. Many of the world regions highlighted in this paper are decreasing their plastic usage while increasing their recycled product production. As societal values are shifting more towards green materials and sustainable living, the general consumer is becoming more educated and aware of their ability to impact companies and government views, and are placing a larger value on sustainable, recyclable packaging. Aseptic packaging will be an important part of consumerism and the growing market contributes to a more sustainable, greener world as the efficiency of the recycling and production processes using aseptic packaging materials will improve over the coming years, allowing more fiber, plastic and aluminum to be recovered and used in the creation of new APC products.

From Political Violence to Political Trust? How Transitional Justice Affects Citizen Views of Government

AbstractHow does transitional justice affect trust in government? Political trust is central to peaceful conflict resolution, but less is known about the ability of different transitional justice efforts to build confidence in government after war. Using survey-experimental evidence from post-conflict Guatemala, I compare how three commonly deployed justice policies (trials, truth commissions, and reparations) and political rhetoric accompanying them affect citizen attitudes toward government. Exposure to information about a trial or reparations program, which convey costly signals, led to significantly higher levels of political trust and perceived political legitimacy, when compared to the truth commission treatment. Further, a moral rhetoric emphasizing the normative claims of war victims was significantly more effective than either an instrumental rhetoric emphasizing institutional benefits or the absence of justification, regardless of policy content. The micro-level evidence reveals how the trust-building functions of transitional justice are far from uniform, speaking to the pivotal role of political communication.

Unraveling disputes between Indonesia and the European Union on Indonesian palm oil: from environmental issues to national dignity

Indonesia has been the largest palm-oil producer in the world since 2006. The country’s palm-oil products are exported globally, including to member states of the European Union. In recent years, European countries have implemented increasingly stringent regulations on palm-oil imports, including from Indonesia, through policies such as the Renewable Energy Directive (RED) II. This study qualitatively analyzes Indonesia’s responses to these policies. We collected data using in-depth interviews and focus-group discussions with government policymakers, activists from nongovernmental organizations, and oil-palm smallholders and entrepreneurs in Indonesia. We demonstrate that the European Union policy has experienced a shift in recent years which has made it more difficult for Indonesian palm-oil products to enter European markets. The Indonesian government views these policies as an environmental issue, a form of trade war, and a challenge to the sovereignty and dignity of the nation. The government’s responses have included improvements to cultivation and business practices, demands for broader and more inclusive policies, and “resistance,” for example, by referring the case to the World Trade Organization.

Exploring the contributions of concepts of time to pension studies in Hong Kong and the United Kingdom

PurposeThis article aims to link discussions of the role of earnings-related pension measures with time in Hong Kong (HK) and the United Kingdom (UK). It presents a new conceptual “time-based framework” to explore two related types of government response to the way people accumulate pension incomes through participation in paid work. The first is to consider governments' perceptions of appropriate time in work and retirement. The second is to consider how governments use pension measures to influence the connection between the amount of time people spend in paid work and retirement.Design/methodology/approachThis is a conceptual paper. The time-based framework is developed using literature concerning discretionary time and the social construction of time. To explore the empirical significance of this framework, the authors discuss how it can be applied to the analysis of earnings-related pension measures in HK and the UK.FindingsThe evidence generated from the discussion of the earnings-related pension measures in HK and the UK shows that pension policies can serve both as a financial and time instrument. At the same time as influencing the connection between the amount of time people spend in paid work and the pensions they can accumulate, pension policies can be used to convey the government's views on important time issues, namely the appropriate length of time in work and retirement, and the relative value of the time spent in paid work and providing informal care.Originality/valueA new framework is developed to explore the connection between the studies of earnings-related pension measures and time, which is an understudied area.

Conflicts Of Interest over the Libyan Crisis and Its Impact on the National Security of Armenia

The Arab Spring, a chain of anti-government protests and uprisings, had major implications throughout the Middle East region and it particularly affected oil-rich countries, including Libya. Libya is the largest holder of proven oil reserves in Africa (48 billion barrels). Before 2011, Libya’s oil production averaged about 1.64 million barrels per day, about 96% of the government’s revenue, which accounted for 60-65% of the country’s GDP. During the reign of Muammar Gaddafi, Libya’s oil industry was run by the state-owned National Oil Corporation (NOC), which was responsible for implementing Exploration and Production Sharing Agreements (EPSA) with international oil companies (IOCs). Among these international oil companies were ENI (Italy), Total (France), Repsol (Spain), OMV (Austria) and Equinor (Norway). Colonel Muammar Qaddafi was not considered to be a reliable partner for the above-mentioned international oil companies. He used to demand tough contract terms, frequently raised fees and taxes and made other restrictions. This policy was in stark contrast with the interests of foreign actors, especially a number of Mediterranean European states, which led to their active participation in Libyan politics with the desire to gain a greater share of oil production and increase their influence in Africa. The main struggle over Libya is for control over oil resources which are highly necessary for a number of external actors in order to ensure the dynamic development of their economies and strengthen their geopolitical position but which are also needed by regional actors to ensure their own security. From the point of view of global governance, each actor in this conflict is trying to implement its global agenda by having political control and a military presence in Libya. The main aim of this study is to analyze the conflict of interests between local, regional and international actors over the Libyan issue, which, undoubtedly, affects the policy of these forces towards our region, and to understand how these developments in a country “far from” Armenia can influence the Republic of Armenia’s national security and foreign policies.

Pembubaran HTI Ditinjau menurut PERPPU No. 2 Tahun 2017 Tentang Ormas

This study examines how to dissolve HTI organizations. The type of this research is normative research with a law approach, while the primary data source is Law no. 17 of 2013 concerning Community Organizations, PERPPU No. 2 of 2017 concerning Community Organizations and secondary data from books, journals and documents related to this research, the data collection technique is by tracing and documenting, while the data analysis technique uses inventory, identification, classification and systematization. The results of this study that the dissolution of HTI did not go through the procedures based on Law no. 17 of 2013 because Law No. 17 of 2013 concerning Ormas cannot explicitly and quickly deal with HTI which in the government's view has opposed Pancasila and HTI is trying to change the state ideology into the ideology of caliphate and this threatens the integrity of the Unitary Republic of Indonesia. If the government dissolves HTI with the procedure of Law no. 17 of 2013 it will take a long time because it must go through a judicial process first. The issuance of PERPPU No. 2 of 2017 concerning Ormas even though there is still Law no. 17 of 2013 because the government saw a threat from mass organizations that spread an ideology that was contrary to Pancasila.

Beyond Primacy: A Stakeholder Theory of Corporate Governance

We develop a stakeholder theory of corporate governance grounded in classical property rights theory, adopting the view that governance should help free individuals to maximize their collective welfare. In contrast to the agency view of corporate governance, we submit that the central problem in corporate governance is to devise coalitional contracting solutions to the collective action problems inherent in team production and team innovation. Agency problems and other contracting problems resulting from shirking, hold-up, market power, and externalities are best understood in this context. We develop design principles for the allocation of property rights to mitigate each of these contracting problems by reducing stakeholders’ vulnerabilities to opportunistic behaviors. We extend earlier efforts to build a stakeholder theory of corporate governance by considering a more comprehensive set of transactions problems and analyzing the comparative efficiency of different governance arrangements for different types of firm-stakeholder relationships and different economic contexts. One conclusion from our theory is that giving primacy to shareholders, or any other group of stakeholders, is a comparatively inefficient solution to governing the modern global and knowledge-driven corporation. We discuss the implications of our theorizing for the debate about the purpose of the firm.

“When asked what I do, I say: ‘I write’”: a systematic text analysis of Peter Drucker’s writings

PurposeA lot has been discussed about Peter Drucker, and there exists significant written content admiring or criticizing his work as a management writer. This paper aims to offer a holistic analysis of Peter Drucker’s written contributions to better understand his views of society, government and organizations of all kinds.Design/methodology/approachMany have written about Peter Drucker and his considerable impact on the practical and philosophical foundations of modern management. Yet, there has been no systematic scholarly evaluation of Drucker as a writer, although many have praised and criticized his written work on management. In this study, the authors offer an analysis of Peter Drucker’s written contributions to evaluate his central contributions, as well as how he communicated his ideas on society and management.FindingsA comprehensive analysis of Drucker’s word usage and writing style throughout his writing career forms an evidence-based approach to better understand his viewpoints and objectively evaluate the criticisms surrounding his work.Originality/valueThis research contributes to a better understanding of Peter Drucker’s central contributions, concerns and sentiments, as it relates to not only business management but also to his views of society, government and organizations of all kinds. A reconsideration of Drucker as a writer presents possible implications for the practice of management.

Contribution of sports and games for the promotion of health and sanitation in India

In India, health and sanitation in sports and promotion of sports are major concerns and are high on the GOI's (Government of India) agenda for the country's growth and development. The importance of health and sanitation and its current state in India are discussed in this article. Sanitation is interwoven with different areas of development, including economic losses due to lack of sanitation, health issues, aesthetic appearance for tourists, and so on. The Union Budget allocated more than 2.23 lakh crore for the Ministry of Health and Family Welfare for the financial year 2020-2021. These huge budgetary allocations imply that Indian Government views this area as a crucial parameter for the country's progress. The interrelationship between health and drinking water sources is examined referring to the Arsenic and Lead poisoning found in various regions in Indi such as West Bengal, Bihar, Delhi, Mumbai etc. In this article we will see that through sports and games various policies have been run by the GOI which will promote health and sanitation in the rural and urban areas.

What does gender have to do with the price of tuna? Social-ecological systems view of women, gender, and governance in Fiji’s tuna fishery

Western and Central Pacific (WCP) tuna fisheries form part of a broad and complex social and ecological system (SES). This consists of interconnected elements including people (social, cultural, economic) and the biophysical environment in which they live. One area that has received little attention by policy makers is gender. Gender is important because it deepens understandings of behaviours, roles, power relations, policies, programs, and services that may differentially impact on social, ecological, economic, cultural, and political realities of people. This paper contributes a “first step” to examining gender issues in WCP tuna SES. Women’s roles in WCP tuna SES in Fiji are explored and an evaluation of the impact fisheries development policy has on gender equality over the past two decades is revealed. Three key findings emerged from interviews, focus group discussions, and observations: 1) traditional gendered roles remain where women are marginalised in either invisible or low-paid and unskilled roles, and violence is sanctioned; 2) gender mainstreaming of policy and practice remain simplistic and narrow, but are transitioning towards more equitable outcomes for women; and 3) failure to consider gender within the context of WCP tuna SES leads to unintended outcomes that undermine potential benefits of the fishery to broader society, especially to women. A multifaceted approach is recommended to integrate substantive gender equality into SES-based approaches. This research argues educating and getting women opportunities to work on boats falls short of redressing inequality and injustice that is embedded in the social, political, and economic status quo.

“Africa's First Woman Press Photographer”: Mabel Cetu's Photographs in Zonk!

“Africa's First Woman Press Photographer”: Mabel Cetu's Photographs in <i>Zonk!</i>

POLITICAL ECOLOGY AND GOOD GOVERNANCE: DISCOURSE ON MULTI-STAKEHOLDER ENGAGEMENT IN ACHIEVING SUSTAINABLE DEVELOPMENT THROUGH PT CIKARANG LISTRINDO TBK PLGTU JABABEKA'S CORPORATE SOCIAL RESPONSIBILITY PROGRAM

This study seeks to examine the practice of Corporate Social Responsibility (CSR) carried out by PT Cikarang Listrindo Tbk PLTGU Jababeka from the point of view of Political Ecology and good governance, especially in the scope of discourse that sees this CSR program as a form of multi-stakeholder involvement as an effort to address social, economic, and environmental problems to create sustainable development. This study uses a qualitative approach with exploratory research methods. This research was conducted in Karangharja Village, North Cikarang District, Bekasi Regency. Primary data sources were obtained from in-depth interviews, while secondary data were obtained from documents and literature related to the research topic. The results of the study indicate that the power relations between stakeholders that are formed from the construction of discourse associated with the implementation of CSR by the business sector as an effort to achieve sustainable development can move these stakeholders to get involved and participate in the implementation of the CSR Program initiated by PT Cikarang Listrindo Tbk PLTGU Jababeka. Through the power relations formed from ideas related to the implementation of this CSR program, the desire and willingness of other stakeholders to participate in the CSR program initiated by PT Cikarang Listrindo Tbk PLTGU Jababeka can make the execution of the CSR program have an impact on the social and economic life of the community, along with environmental sustainability efforts.

Janus-faced Effects of Political Connections on Corporate Insider Trading

Whether political connections trigger or inhibit financial misconduct is yet to be concluded. We contend that politically connected firms do evil and good simultaneously. Based on the status attainment perspective, we propose that those firms are Janus-faced in respect of insider trading such that they commit illegal insider trading (substantial misconduct) and voluntarily report the legal insider trading (symbolic compliance) simultaneously. Contextualized in a panel dataset of Chinese private listed firms, we found strong support for Janus-faced effects. Moreover, those organizational substantial misconducts become restrained under a greater stringency of anti-corruption whilst symbolic compliance tends to be stronger given more government subsidies. Overall, the study advances the literature of financial misconduct by unveiling the Janus-faced effects of political connection. It also presents new evidence of the contextualized view of corporate governance while unveiling that government subsidies exacerbate the inclinations of symbolic compliance.

Anti-market sentiment and corporate social responsibility: Evidence from anti-Jewish pogroms

This paper examines the impact of anti-market culture on a firm's environmental and social (E&S) outcomes. We use the varying degree of intensity of historical anti-Jewish pogroms in 20 European countries as a quasi-exogenous measure of anti-market sentiment. We show that the historical occurrence of anti-Jewish pogroms in Eastern Europe during the period 1800–1927 generated an enduring anti-market sentiment that continues to influence the E&S performance of present-day firms. This relationship is more pronounced for firms with better corporate governance, which rejects the bad governance view on corporate social responsibilities. Taken together, our results add new evidence in support of the view that corporate social responsibility is responsive to institutional differences and may reflect the presence of an anti-market ideology that has historical roots.

DEI at the Top? A Corporate Governance View on the Composition and Characteristics of Firm Leaders

Given the recent rise in conversations on social issues such as diversity, equity, and inclusion, in this symposium we first seek to focus on questions that ask how internal and external governance mechanisms can affect the composition (e.g., in terms of gender, race/ethnicity) of top management teams and boards – that is, who gets appointed to the leadership. In addition, echoing prior calls that much more needs to be done to understand the causes rather than the consequences of managerial characteristics if we seek to further our insights into how such characteristics eventually become manifested in firm outcomes, we also intend to have a discussion on how corporate governance mechanisms can shape the often-studied individual attributes (e.g., values, cognitions, even personalities) of top executives.

Peer directors’ effort, firm efficiency and performance of diversified firms: An efficacy-based view of governance

Studying how boards contribute to firm performance and examining implementation costs associated with diversification strategy are domains of growing interest to strategy scholars. We integrate these incipient literatures to examine the role of Peer Independent Executive Directors’ (PIED) effort in improving the performance of diversified firms. The efficacy-based view of governance that we propose in this paper contributes to both corporate governance and diversification research by highlighting the contextual role of director domain expertise and effort in improving firm performance. Using a longitudinal sample of US firms, we show that the PIED effort is progressively beneficial for firm performance with successive increases in diversification levels, irrespective of diversification type. In case of diversified firms, PIED effort helps a firm better manage internal dynamics and opportunism among various business segments within a firm to benefit from complex diversification strategies.

Policies of Artificial Intelligence in the EU: Learning Curve from the UK and China?

Artificial Intelligence (AI) can be traced back to John McCarthy who is considered as one of the pioneers of the AI discipline. 1 AI has emerged as one of the most important realities in the first quarter of the 21 st century. AI is being used in many industries including healthcare, production and manufacturing, military modernization, etc. Whereas there are many benefits of AI, it has its drawbacks as well. There is always a possibility that technology getting into the wrong hands. This malicious use of AI is commonly known as “adversarial AI”, which cannot just cause financial loss to countries but also increase the ratio of cybercrimes. This work sheds light on the impact of adversarial AI from the point of view of governance. More specifically, it takes a detailed look at the AI policies of the European Union (EU) and identifies different cyber-security loopholes. Based on some recent events, this study also highlights the role of adversarial AI in promoting cybercrimes in the form of phishing and data breach attacks in the EU. Finally, we provide arguments on how the EU can learn from some countries, like China and the UK, in order to strengthen its AI policies.

Cyberterritory: An Exploration of the Concept

What does the future of cyberspace look like? The idealistic notion of cyberspace as a 'free' and 'open' global infrastructure is progressively challenged by projecting territoriality and conveying traditional nation-state models of governance into cyberspace. The aim of this interdisciplinary paper is to examine the process of cyberspace territorialisation and to present a conceptual definition of a theoretical 'cyberterritory' as a bounded sovereign entity that operates under the jurisdiction of a certain nation-state. Firstly, we explain the different views of the cyberspace governance and summarize the latest developments in the UN's efforts to bring order over cyberspace. Secondly, we analyse the different views on 'digital sovereignty' and show how several nations have felt the need to express publicly their views on sovereignty in cyberspace. Thirdly, we discuss the possibility of new techno-economic alliances, because only few (if any) nation-states could have sufficient resources to be 'sovereign' in cyberspace. Finally, we present a conceptual definition of a theoretical 'cyberterritory' that encompasses political, legal and technical aspects. The significance of this paper is in its contribution to the discussion of future cyberspace governance by presenting a definition of a theoretical 'cyberterritory' as an entity of its own - a new nation-state 'digital terrain' of the future.