Moral Influence Research Articles

Determinants of Tax Compliance among Micro Business: Malaysian Perspective

The landscape of Micro, Small, and Medium Enterprises (MSMEs) worldwide has grown considerably well since 2016 until 2021. In Malaysia, micro-businesses were prominent as they accounted for the largest share of MSMEs components. However, the majority of micro-businesses owners are operating in the informal sector and some do not even register their businesses with the government. This may lead to difficulties for the tax authority in collecting taxes from them. Therefore, this study is vital to identify what are the possible factors that influence the tax compliance of micro-businesses in Malaysia. This study focused on the influence of tax morale, simplicity, and knowledge on tax compliance. An online questionnaire was distributed to micro-business owners, and 152 micro-business owners responded. The researcher used simple random sampling technique to collect data focusing on micro-business owners in Malaysia. This study employed the Statistical Package for the Social Sciences (SPSS) to analyse the data in order to derive useful information. Based on these 152 respondents, the study revealed that tax morale, tax simplicity, and tax knowledge have a positive and significant impact on tax compliance. The findings are crucial for the policymakers to improve the current tax policies. More effective tax education programmes should be crafted to convey tax knowledge and awareness to business owners, especially among those in the informal sector. It is advisable for future researchers to concentrate on other substantial variables that may affect tax compliance. Apart from that, the research methodology also needs to be diversified such as to include focus group discussions and field experiments to obtain more useful findings related to the issue of tax compliance among micro-business owners.

Fetal alcohol screening and ethics

George F Winter explores maternal alcohol consumption and the moral and clinical influences that govern advice on drinking alcohol during pregnancy

Significance of the Influence of Leadership Model, Morale, and Satisfaction on Performance Consistency

Maintaining performance while carrying out tasks is not easy, many things make emotions and work behavior inconsistent. Therefore, external factors are needed as a reminder, for example the role of leadership. The presence of the leader is one of the factors of self-control in carrying out tasks, because its presence is considered to be a supervisor for the implementation of tasks. In addition, self-factors such as a sense of morale and job satisfaction are internal factors that affect performance consistency. This research was conducted, to be able to see the role of internal and external factors of employees on the consistency of performance in carrying out their duties. The method used is quantitative with statistical regression. The research subjects were teachers at a boarding-based Islamic school in the city of Bogor. A total of 41 respondents were used for questioning through the census technique. The results of the study explain that a good leader can be a motivation for employees in carrying out their duties. Because employees feel, cared for and recognized their existence. In addition, the factors of enthusiasm and job satisfaction are factors that are thought to be able to increase self-enthusiasm in carrying out tasks.

استراتيجيات إدارة المواهب ودورها في تعزيز السمعة الاستراتيجية دراسة استطلاعية لآراء عينة من القيادات الإدارية في الجامعات والمعاهد الخاصة في محافظة دهوك

Abstract The present research has dealt with two importance variables to business organizations, namely talent management strategies represented by planning for talent, talent acquisition, talent selection, talent development, and talent preservation, and strategic reputation represented by service quality, social responsibility, and financial performance. The research aimed to know the effect of talent management strategies in enhancing the strategic reputation. Private universities and institutes in Duhok governorate were selected to conduct the field side of the research, and the research sample included (51) administrative leaderships in those universities and institutes, and the questionnaire was adopted as a main tool for collecting field side data. And this data was analyzed by using several statistical tools in (SPSS V.22) program to analyze the correlation and effect relationship between the research variables. The research reached a set of conclusions, the most important is the existence a moral correlation between talent management strategies and strategic reputation, as well as the presence a moral influence of talent management strategies on the strategic reputation, and in light of the conclusions, a number of proposals were formulated, the most important is the need to maintain the availability of high levels of talents management strategies, And harnessing talents to enhance the ability to enhance the strategic reputation.

The influence of work morale, work discipline, and work environment on employee performance

This study aims to determine the effect of work morale, work discipline, and work environment on employee performance. This research method is quantitative. The source of data in this study is primary data. The primary data used is by distributing questionnaires to the respondents consisting of questions for which answer choices have been provided using a Likert scale. Likert scale with a scale range of 1-5. The population used in this study were employees of PT SAI, the sampling technique used in this study was a saturated sampling technique with a population of 44 respondents. The analytical technique used in this research is multiple regression test with the help of SPSS 25.0 program. The results showed that work morale, discipline and work environment had a positive and significant effect on employee performance.

Aristotle’s hexis, phronesis, and Prolific Politics: Through a Musicological Lens

This paper attempts to examine and interpret the idea of phronesis, which unfolds in book Six of Aristotle’s Nicomachean Ethics. Emphasizing the role of politics, Aristotle’s concept of phronesis(practical wisdom) involves the idea of habit (hexis) or cultivating moral virtues. It is thought that phronesis helps agents avoid extremes in their choices and finally achieve the thoughtfully desired good. Implications of these ideas lead us to ask – where do we get/cultivate phronesis? What is the nature of politics that cultivates active dispositions in us? In order to answer these questions, I interpret Aristotle’s concepts of phronesis and politics through Indian Classical Music’s principle of ’improvisation.’ In the initial part, I discuss Aristotle’s ethical framework to understand the role of habit (hexis) and politics in the cultivation of phronesis. I will then show problems in MacIntyre’s interpretation of these ideas. Finally, I will argue that as a musician’s ’new’ imaginative creativity arises from ’given’ patterns of melodic possibilities provided by a prolific teacher, practical wisdom is also cultivated by ’hexis imparting’ politics. However, politics must be qualified with prolificity, which will develop autonomous moral agency and evade any coercive influence of socio-customary morality.

'They didnae tell you nothin': The Failings of Sex Education, Antenatal Care, and Welfare Bureaucracies in Glasgow, c. 1970s-2000s.

Utilizing group oral histories from nineteen women who were pregnant and living in areas of social and economic deprivation in Glasgow, Scotland, between the late 1970s and early 2000s, this article analyses the difficulties the women faced in accessing information about pregnancy and welfare entitlements. It reveals a disconnect between women's knowledge about reproduction and maternal health and welfare benefits and the political initiatives designed to improve antenatal care and pregnancy outcomes in Britain since the 1980 Short Report. This divide was widened by a broader Scottish culture of reticence around sex education and the ongoing moral influence of the churches. The article clarifies the class-blind English arguments within the patient consumer model that was promoted since the 1960s. It demonstrates how marginal groups were ill equipped to participate as patient consumers, either individually or as a collective group. More broadly, this article gives voice to an underrepresented group and highlights how these women utilized adaptive decision-making to navigate their pregnancy journeys in a society with uneven maternity and welfare provision and inhibitions about sex education. By highlighting the realities of marginality and lived experiences, it adds nuance to conventional welfare and policy histories.

Psychological Capital on College Teachers' and Students' Entrepreneurial Performance and Sports Morality Under Social and Political Education.

The aim of this study was to improve the entrepreneurial performance (EP) and sports morality of college teacher-and-student entrepreneurs (i.e., college entrepreneurs). Consequently, psychological capital (PsyCap) is creatively combined with social and political education (SPE) to explore college entrepreneurs’ EP and sports morality. First, following a theoretical model implementation, this article proposes several hypotheses. Then, a questionnaire survey (QS) was designed, and the data were analyzed. The results show that (1) gender has little impact on EP and sports morality; (2) PsyCap significantly affects the EP of college entrepreneurs at the age of 33–38 years; (3) in terms of educational background, average scores of PsyCap + SPE of bachelors are the highest, followed by masters or above, and finally, the college undergraduate; (4) the average score of PsyCap + SPE of married respondents is 4.0, while that of the unmarried is 3.7; (5) there is a significant difference between college entrepreneurs’ EP under the dimension of the basic enterprise situation; and (6) the average score of the length of entrepreneurship is 9.87, which has the most significant impact on the EP and sports morality, and the significance of sports morality is 0.04. Among them, the most significant impact on EP and sports morality is weekly sports participation, with a score of 9.67. Therefore, PsyCap + SPE plays a positive role in the EP of college entrepreneurs. In contrast, sports morality has little impact on EP. This study provides a reference for the research on the influence of entrepreneurship and sports morality of college entrepreneurs.

DIALOG ISLAM-BUDAYA

This study aims to examine the interaction of Islam and Arab culture; in this case, the response of the Prophet saw with the culture of the Arab community. As uswah hasanah for his ummah, the variety of responses of Rasulullah saw contained in the hadith and historical records will be identified and then lessons will be taken from it. The background of this paper stems from the anthropological fact that society, including the Arab society before the advent of Islam, is not a society empty of culture or sterile from the influence of religion, customs, morals, and rules of life that have existed among them. As soon as Islam came with all the norms that were in it, then Islam interacted with it and became a filter for the culture, customs, and beliefs that already existed among the pre -Islamic Arab society. The question is how did Muhammad saw respond to that tradition? This study is based on a study of historical literature that contains the Prophet's response to the traditions of the Arab community. There are four important findings that can be noted regarding the Prophet's response to the jāhiliyyah tradition. First, the tradition is fully accommodated (total accommodation). Second, traditions that are totally rejected or totally corrected (total refuse or total correction). Third, traditions that are partly adopted but partly rejected (particular accommodation). Fourth, the tradition is in principle preserved with a little modification here and there (synchronization and modification).

PENGARUH ROTASI KERJA, MOTIVASI KERJA DAN SEMANGAT KERJA TERHADAP KINERJA PEGAWAI KOMISI INDEPENDEN PEMILIHAN (KIP) ACEH

The purpose of this study is to prove and analyze, 1). The effect of job rotation on employee performance, 2) The effect of work motivation on employee performance, 3) The influence of employee morale on employee performance, and 4). Effect of job rotation, work motivation. and Simultaneous morale on the performance of Aceh KIP employees. The analysis was carried out descriptively and with a Path Analysis approach. The results of this descriptive study showed that the response of KIP Aceh employees who were examined regarding work rotation, found that the implementation of work rotation that could make high employee performance was only achieved by 59.67%. Likewise, regarding employee work motivation, both with the support of employee needs, as well as the achievement of motivation expected by employees in the Aceh KIP environment only reached 68.82% which is classified as good. And the work spirit of Aceh KIP employees, the achievements tend to be good reaching 71.07%. The results of the path analysis prove that 1) there is a significant effect on employee performance by 16.67%, 2) there is a significant influence on work motivation on the performance of Aceh KIP employees, which is 11.94%. 3) There is a significant effect of work morale on the performance of Aceh KIP employees, amounting to 23.45%. and 4). There is a simultaneous influence of work rotation, work motivation and work spirit on the performance of Aceh KIP employees by 52.8%. While the remaining 47.2% not researched, such as work facilities, compensation, career development, education, and others

Pengaruh Moril Kerja dan Kesediaan Menghadapi Perubahan Terhadap Keterlibatan Kerja Personil Satlantas Di Kepolisian Resort Kota Besar Medan

The purpose of this study is to see: the influence of work moril and willingness readiness of changes to the work involvement of satlantas personnel in the Police Resort Kota Besar Medan. The hypothesis proposed is there is a moral influence of work and willingness readiness of changes to work engagement. The research was conducted on 70 Satlantas personnel with sampling techniques is purposive sampling. Data retrieval by scale method is the scale of work engagement, the moral scale of work and the scale of willingness to readiness change. The results showed; 1). There is a significant influence between the morale of work and willingness readiness of changes to work engagement. Coefficient Freg = 110.037; p = 0.000 where p < 0.050. Thus the hypothesis presented in this study is accepted, 2). There was a very significant influence between work morale on work engagement, with a correlation coefficient of 0.716 and an effective contribution of 51.2%. 3). There was a very significant influence between willingness readiness of change and work engagement, with a correlation coefficient of 0.818 and an effective contribution of 66.9%. The moral influence of work and willingness readiness of changes to work engagement is as large. 76,7%. thus there were still 23.3% influenced by other factors not studied in this study.

The Effect of Principal Leadership and Teacher Work Spirit on Teacher Discipline in Elementary Schools

This study aims to analyze the influence of principals' leadership and teacher morale, either partially or simultaneously, on the discipline of elementary school teachers in Cluster XII, Dumai. The population of this study were all elementary school teachers in the Gugus XII area of Dumai Timur with a total sample of 92 respondents. Determination of the sample using the Probability Sampling technique. The data obtained were then analyzed descriptively. The results of the study indicate that (1) There is a positive and significant influence of principal's leadership on teacher discipline. The better the principal's leadership, the more teacher discipline will increase. (2) There is a positive and significant effect of teacher work spirit on teacher discipline. The higher the work spirit of the teacher, the more the discipline of the teacher increases. (3) There is a positive and significant influence on the leadership of the principal and the work spirit of the teacher together (simultaneously) on teacher discipline. The better the leadership of the principal and the higher the work spirit of the teacher, the better the discipline of elementary school teachers in Cluster XII, Dumai Timur.

Individual Creativity in Digital Transformation Enterprises: Knowledge and Ability, Which Is More Important?

Digital technological innovation is reshaping the pattern of industrial development. Due to the shortage of digital talents and the frequent mobility of these people, the competition for talents will be very fierce for organizations to realize digital transformation. The digitization transformation of China’s service industry is far ahead of that of industry and agriculture. It is of great significance to study the organizational management and talent management of service enterprises to reduce the negative impact of insufficient talent reserve and meet the needs of digital development. Based on 378 valid questionnaires from China’s service industry, this paper applied polynomial regression and a response surface model to analyze the impact of two kinds of person-environment fit on work engagement and individual creativity. The results show that: (1) under the combination of high morality and high talent, work engagement and individual creativity are the highest; (2) individual creativity is stronger under the condition of high morality and low talent than under low morality and high talent; and (3) work engagement mediates the influence of morality and talent on individual creativity. The research reveals the internal mechanism by which morality and talent cooperatively promote individual creativity, which provides theoretical guidance for management practice of service firms to improve individual creativity in the process of digital transformation.

The Influence of Nationalism's Attitude and Tax Morals on Taxpayer Compliance through Tax Awareness

The purpose of this study was to examine the direct effect of nationalism and tax morale on tax awareness. As well as testing the effect of the two independent variables on taxpayer compliance through tax awareness. The research method used is quantitative with data collection techniques through questionnaire, method in taking samples using the hair method, namely the number respondent 5 – 10 times the number of indicators. The results of the sample obtained are 180 respondents with the status of Taxpayers. The sample was tested for validity and reliability testing and tested the hypothesis through the Smarts PLS software application. The results of hypothesis testing prove that there is a significant direct effect on nationalism and tax morale on tax awareness, a significant direct effect on tax awareness on taxpayer compliance, and a significant indirect effect on nationalism and tax morale attitudes on taxpayer compliance. Tax through tax awareness. From this research it can be concluded that when the Government will. To increase tax awareness, the first strategy that must be improved is tax morale, then the attitude of nationalism. And to increase taxpayer compliance through tax awareness, the first strategy that must be improved is tax morale, then nationalism.

Механизмы применения Золотого правила нравственности и экономическая политика современной России

The article analyzes the interaction of national economic, legal and social macrosystems as a complex metasystem, justifies and solves the problem of their balance (equilibrium) based on the Berger equilibrium concept, which is a mathematical reflection of the Golden Rule of Morality. The influence of morality, understood in the sense of Kant’s imperative or the Golden Rule of Morality, close to it, on the process of strategic decision-making in the national complex metasystem is considered. A Nash equilibrium model of the three considered macrosystems is described as a reflection of the currently applied neoliberal economic doctrine. Using systems theory and game theory an alternative to it moral-philo­sophical economic doctrine (based on the Golden Rule of Morality) is substantiated. Rele­vant is the description of the model of system equilibrium of the complex metasystem on the basis of the Golden Rule of Morality to determine effective strategic decisions under conditions of uncertainty in the social sphere, which reflects the ideas of building a social state. The research is multidisciplinary as it uses synthesis of scientific approaches of sys­tems analysis, philosophical ethics, economics, law, sociology, game theories, manage­ment and systems.

THE INFLUENCE OF MORALITY ON THE ECONOMIC BEHAVIOR OF A SUBJECT OF THE SOCIETY IN THE CONDITIONS OF INCLUSION

Introduction. The problems of the influence of morality, spiritual orientations and ideological ideals on the economic activity of society become not only an actual scientific idea, but is also a center of acute social discussion directed on a finding of a balance between rationality, which is rapidly growing in modern society and morality as universal human value, which must harmonize our society. Certainly, moral values are an important connecting link between society, social environment and individual, personality and its inner world. Purpose. The purpose of this article is to determine the priority of morality that affects on the economic behavior of the subject of society in conditions of social and educational inclusion in Ukraine. Results. On the basis of comparative analysis of notions «morality» and «moral» reached the following conclusions that: «moral» is a system of norms, rules and requirements, produced in society, which regulate the interaction among people, their relation to the phenomena of real world; «morality» – is a set of consciousness, skills and habits of person, which connected with compliance of these norms, rules and requirements. The morality formed with the personality of subject of society and inseparable from ones «I am». In the result of monitoring identified factors of influence on the formation of content of moral education of subject of society in the process relationship with the purpose of creation of Gross Domestic Product and value added in the country. Different approaches of understanding of result of influence of morality on the economic behavior of subject of society in conditions of inclusion, because the state of economics of Ukraine first of all depends on the moral and professional stimulus of the manager, the politician, the businessman etc.

조선시대 왕실여성의 사인(死因) 유형과 임종장소 변화 - 후궁을 중심으로 -

What was the average life span for the females in the Joseon Royal family? It is a question that has never been adequately addressed before. So, attempted in this article is to devise an answer to that question, based on various records both public and private in nature, like the ones generated by the government, or sources left by civilians in the form of biographies and epitaphs, either on tombstones or buried inside graves. Hopefully, not only the average lifespan of the Joseon Royal family females, but also the diseases they suffered and places where they died -which seems to have changed from palatial residences(宮家) to private homes(私家)-, will all be revealed by this approach. Total of 136 females, including 46 Queens, 48 Royal concubines, and additional 42 concubines whose cases lack sufficient information, among total of 221 females of the Joseon Royal family, have been inspected for this study.BR Analysis of primary data concerning these females suggests that the average lifespan of a Queen was 51.08 years, while that of the 48 Royal concubines was 56.6 years. The number of Royal family females who survived the age of 60 was 55, which occupies 40.44% of the entire group. Their average lifespan is apparently longer than that of the Yangban household females, probably due to their better living conditions, and a supreme medical environment, filled with excellent medicine and skillful doctors at the Nae-Euiweon office.BR In the meantime, there seems to have been several reasons behind their deaths, such as natural causes(age), diseases, political executions and accidents. Diseases which haunted them also included illness associated with childbirth, infectious diseases such as smallpox, or other ailments like asthma, stroke, abscess and sudden death, etc. One of the most frequent factors that led to their deaths was puerperalism, while mental illness and depression - which we frequently encounter in the modern society as well - were also fatal to the Royal family females’ health.BR Survey of 75 examples of the Royal concubines’ death shows palatial residences and private homes as the most common places where they met their deaths. And interestingly, beginning with the time period between 1549(4th year of King Myeongjong’s reign) and 1565(same king’s 20th year), cases of Royal concubines dying at palatial residences are no longer to be found. The reason seems to have been because the sitting king’s father’s concubines had to leave their original living space, and also because the concubines themselves came to believe that they no longer had to grow old and die in palaces. This looks like a result of their weakening faith in Buddhism, due to the ever strengthening influence of Confucian morality, and a social atmosphere that demanded it.

The Influence of Work Environment, Discipline and Morale on Teacher Per-formance at SMKN in Hulu Sungai Selatan Regency, Indonesia

Human resources, facilities, and teacher performance are needed to improve education quality. Teacher performance is necessary because it is closely re-lated to their classroom activities. It could be improved by growing discipline, developing good working morale, and creating a conducive environment. Therefore, this study aims to determine and analyze the influence of work environment, discipline, and morale on the performance of SMK teachers in the Hulu Sungai Selatan Regency. It used a sample of 99 SMK teachers in the Hulu Sungai Selatan Regency. Data were collected through questionnaires and analyzed using path analysis and multiple regression. The results showed a moderate influence of work environment, discipline, and morale on teacher performance. This indicates that work environment, discipline, and morale affect teacher performance. In addition, these results could be used to improve teacher performance in other schools.

Analisis Pengaruh Semangat Kerja, Promosi Jabatan dan Kompetensi Terhadap Kinerja ASN di Sekretariat Daerah Kabupaten Simeulue

Abstract
 The problem in this study is that the performance of the Regional Secretariat of Simeulue Regency is still not optimal, this is motivated by the not yet maximal application of the Job Promotion variable while the Work Spirit and Competence variables are considered to have been running well as a State Civil Apparatus. The purpose of this study was to analyze the influence of work morale, position promotion and competence on the performance of ASN at the Regional Secretariat of Simeulue Regency either simultaneously or partially. The research method used is a quantitative survey research method with a population of 87 people, namely all employees both in positions and at the staff level. The type of data or information used is primary data with data collection techniques through questionnaires and literature studies. The data analysis technique was carried out using a data analysis approach of validity, reliability and classical assumption test, then multiple linear regression analysis, determination test, simultaneous test and partial test were carried out. The findings from the results of this study simultaneously the variables of Work Morale, Position Promotion and Competence have a positive effect on improving performance. while partially, only two independent variables have a positive effect, namely the work spirit variable and the competence variable, while the job promotion variable has no positive effect on performance, this is influenced by other indicators outside the analysis of this study.

The Role of Knowledge Management Maturity in Improving Organizational Performance An exploratory study on a sample of administrative leaderships at the University of Babylon

The purpose of the current research is to identify the role of maturity in knowledge management represented by (individuals, processes, and technological skills) in the institutional performance of (employee satisfaction, productivity improvement, and growth), and accordingly a sample of the (58) senior leaderships of the University of Babylon were selected. A leader in order to identify the level of availability of knowledge management maturity, and attention to institutional performance, which means the necessity of demonstrating the tools that are used in order to demonstrate the results of the study, and accordingly, the most famous statistical tools that were used for this purpose were (the structural modeling equation, The Cronbach alpha coefficient, the normal distribution represented by the tests "Kolmogorov-Smirnov, Shapiro-Wilk", the arithmetic mean, the standard deviation, the Pearson correlation coefficient, and the regression coefficients that were extracted by means of the program "AMOS.V.24". Based on the results of the study, the study has concluded It was found that there is a correlation and moral influence between the maturity of knowledge management and the institutional performance of the university, which requires the research sample to work on investing its knowledge potentials in order to develop and improve its institutional performance.