Tax Culture and Trust

2020 ◽  
Vol 19 (3) ◽  
pp. 363-387
Author(s):  
Irina Ivanovna Ogorodnikova ◽  
Irina Fedorovna Pecherkina ◽  
Nadezhda Vladimirovna Baksha ◽  
Anna Nikolaevna Tarasova
Keyword(s):  
Gradual Increase ◽  
Social Institutions ◽  
Public Trust ◽  
Institutional Trust ◽  
Russian Society ◽  
Strong Impact ◽  
Low Level ◽  
The Past ◽  
Main Component ◽  
High Level

Abstract The purpose of this research is to study the influence of the level of public trust in various social institutions and structures on shaping tax culture. The authors identify three components of tax culture, namely, tax morality, tax literacy, and tax behavior. Institutional trust as the main component of a tax paying culture has a strong impact on tax morality. The groups with a high level of institutional trust have only about a third as many tax deviations as the groups with a low level of institutional trust. Over the past decade, Russia has seen a gradual increase in trust, which contributes to strengthening tax morality and raising the level of tax culture in the population. This is manifested in increased tax collection and reduced tax arrears. Nevertheless, tax opportunism still persists in Russian society. Almost a third of citizens do not consider themselves obliged to pay taxes and are tolerant of tax deviations. This fact may serve as a factor in the reproduction of deviant forms of taxpayer behavior, together with a low level of tax literacy in the population.

The Nature of Literacy: An Historical Exploration

1977 ◽  
Vol 47 (3) ◽  
pp. 370-385 ◽  
Author(s):  
Daniel Resnick ◽  
Lauren Resnick
Keyword(s):  
Reading Achievement ◽  
Reading Instruction ◽  
Historical Perspective ◽  
Pedagogical Practices ◽  
Entire Population ◽  
Reading Problems ◽  
Low Level ◽  
The Past ◽  
High Level ◽  
Historical Examination

In this article Daniel and Lauren Resnick bring an historical perspective to the present debate over reading achievement. From an historical examination of selected European and American models of literacy, they conclude that reading instruction has been aimed at attaining either a low level of literacy for a large number of people or a high level for an elite. Thus, the contemporary expectation—high levels of literacy for the entire population—represents a relatively recent development. From this stance the Resnicks argue that, contrary to the thrust of the "back to basics" movement, pedagogical practices from the past offer little remedy for reading problems as currently defined.

scholarly journals Observation of Clouds Using the CSIR Transportable LIDAR: A Case Study over Durban, South Africa

2016 ◽  
Vol 2016 ◽  
pp. 1-9 ◽  
Author(s):  
Lerato Shikwambana ◽  
Venkataraman Sivakumar
Keyword(s):  
Optical Depth ◽  
High Variability ◽  
Light Detection And Ranging ◽  
Extinction Coefficients ◽  
Atmospheric Research ◽  
Low Level ◽  
The Past ◽  
Stratocumulus Clouds ◽  
High Level

The Council for Scientific and Industrial Research (CSIR) transportable Light Detection And Ranging (LIDAR) was used to collect data over Durban (29.9°S, 30.9°E) during 20–23 November 2012. Aerosol measurements have been carried out in the past over Durban; however, no cloud measurements using LIDAR have ever been performed. Therefore, this study further motivates the continuation of LIDAR for atmospheric research over Durban. Low level clouds were observed on 20–22 November 2012 and high level clouds were observed on 23 November 2012. The low level cloud could be classified as stratocumulus clouds, whereas the high level clouds could be classified as cirrus clouds. Low level cloud layers showed high extinction coefficients values ranging between 0.0009 and 0.0044 m−1, whereas low extinction coefficients for high level clouds were observed at values ranging between 0.000001 and 0.000002 m−1. Optical depth showed a high variability for 20 and 21 November 2012. This indicates a change in the composition and/or thickness of the cloud. For 22 and 23 November 2012, almost similar values of optical depth were observed. Cloud-Aerosol LIDAR and Infrared Pathfinder Satellite Observations (CALIPSO) revealed high level clouds while the CSIR LIDAR could not. However, the two instruments complement each other well to describe the cloudy condition.

scholarly journals Problematic field of studying public trust in Russia: content analysis of scientific publications

2021 ◽  
pp. 42-55
Author(s):  
Elena Vladimirovna Trutenko ◽  
Andrei Aleksandrovich Linchenko
Keyword(s):  
Content Analysis ◽  
Social Trust ◽  
Social Research ◽  
Social Institutions ◽  
Public Trust ◽  
Russian Society ◽  
Scientific Publications ◽  
Society Application ◽  
The Government

This article is dedicated to the analysis of evolution of research practices and approaches of the Russian scholars towards the problem of trust in Russian society, as well as determination of the key trends and specificity of social trust/distrust in the Russian society. Application of the methodology of content analysis allows analyzing the dynamics of domestic publications, as well as revealing the most relevant vectors of psychological, economic and social research. The most cited publications that outline the key trends in the transformation of public trust in modern Russia are determined. The author observes not only the shift in focus of study of the problem of trust from political to socioeconomic and informational contexts, but also significant differentiation in examination of various aspects of public trust. The novelty of this research lies in detection and classification of the relevant trends in the transformation of public trust in Russia. Public trust alongside public distrust in the government manifest as the basic factor in relation to other socioeconomic and cultural institutions. At the same time, there author observes low differentiation between the images of trust and distrust among  Russian population, low level of both interpersonal and institutional trust, as well as tendency towards using the images of the Soviet past as the markers of trust or distrust in the existing social institutions. A disposition towards increase of the role of social networks in the development of the images of trust or distrust is revealed.

Visual Complexity Online and Its Impact on Children's Aesthetic Preferences and Learning Motivation

2018 ◽  
Vol 2 (2) ◽  
pp. 59-74
Author(s):  
Hsiu-Feng Wang ◽  
Julian Bowerman
Keyword(s):  
Informal Education ◽  
Visual Complexity ◽  
Learning Motivation ◽  
Low Level ◽  
The Past ◽  
Children’S Learning ◽  
Medium Level ◽  
High Level ◽  
The Relationship ◽  
Children's Learning

In the past, when most computers were workplace tools, researchers in the field of HCI predominately focused on practical aspects of computing, such as usability and efficiency. Now, with more and more computer technologies entering the home and other areas of life, such as schooling and informal education, an increasing number of researchers are exploring subjective issues related to computing. This research explored the relationship between visual complexity, aesthetics and learning motivation with respect to children's learning websites. It took the form of an experiment involving children aged 10 to 11 years-old viewing homepages designed for them. In the experiment, the children were divided into three groups. One group was shown homepages of a low level of visual complexity, another group was shown homepages of a medium level of visual complexity and another group was shown homepages of a high level of visual complexity. At the end of the experiment, the children were asked questions about the homepages; the questions were on the topics of aesthetics and motivation. In addition to exploring the relationship between visual complexity, aesthetics and learning motivation, the research tested Berylne's theory of preference: a theory that purports that people prefer medium level stimuli to high or low-level stimuli. The results of the experiment showed that children preferred aesthetics of a medium level of visual complexity, Berlyne's theory was thus supported. The results also revealed that aesthetic preference and learning motivation were correlated. These findings have implications for designers of children's learning websites as they suggest that by manipulating visual complexity, a user's viewing pleasure can be enhanced or depreciated.

scholarly journals TINGKAT KEPERCAYAAN MASYARAKAT TERHADAP KULAWU TELLO DALAM MENGATASI KERABANG TELUR LUNAK DI KABUPATEN SIDENRENG RAPPANG

2021 ◽  
Vol 5 (2) ◽  
pp. 50-59
Author(s):  
M. Fadhlirrahman Latief ◽  
◽  
Ardi Salam ◽  
Nirmala Munir ◽  
Widya Fatika SARI ◽  
...  
Keyword(s):  
Local Community ◽  
Laying Hens ◽  
Public Trust ◽  
Low Level ◽  
Trust Level ◽  
Egg Shells ◽  
High Level ◽  
The Village ◽  
Very High

ABSTRACT Kulawu Tello is a stone that is believed by the community that come from inside the egg, usually this stone is used in the breeding of laying hens (layers) by breeders, especially in overcoming the problem of soft shelled egg. In this study aims to determine the effect of Kulawu Tello on the local community. The sample in this study was 78 people consisting of layer farmers who use and know about Kulawu Tello, local historians and the village head of Manisa Village. This research is descriptive, using a questionnaire to determine the level of trust of the Sidenreng Rappang community on the magical ability of Kulawu Tello in improving the performance of layers. The level of trust of each individual varies depending on how they believe in something according to what has been done. In general, people have high level of trust in the efficacy of Kulawu Tello stone because it has been used in their livestock business. It can be concluded that the level of public trust in Kulawu Tello in overcoming soft egg shells is very high, namely 52.56%, the percentage of moderate trust level is 21.38% and those who have a low level of trust are 5.13%. As for the level of public trust in Kulawu Tello in order to improving the performance of layers around 47.44%, the percentage of medium trust level around 26.49% and those who have a low level of trust around 4.27%. Keywords: belief, kulawu tello, magic, soft shelled egg.

scholarly journals Emergent synergistic biopsychosocial determinants of resiliency of subjects of extreme activity

2020 ◽  
Vol 6 (2) ◽  
pp. 42-48
Author(s):  
S. V. Kotovskaya ◽  
L. Y. Belenkova ◽  
I. M. Boyko
Keyword(s):  
Interpersonal Communication ◽  
Daily Activities ◽  
Occupational Groups ◽  
Low Level ◽  
The Past ◽  
Adequate Level ◽  
High Level ◽  
Male Subjects ◽  
Level Of Aspiration ◽  
Biopsychosocial Determinants

Purpose. To establish the emergent-synergistic biopsychosocial determinants of the resiliency of subjects of extreme activity.Materials and methods. To identify the determinants of resiliency 764 male subjects of various occupational groups, whose daily activities included an extreme component at a substantive level, were examined. All respondents were divided into 2 groups: a group of professionals with a high level of resiliency and a group of respondents with a low level of resiliency.Results. Comparison of biopsychosocial features of subjects of extreme activity with the different level of resiliency showed that respondents with the high level of resiliency were focused on strategic life utilization, possessedsthenichyperthymic-demonstrative type of the personality, rational perception of reality, adequate level of aspiration, satisfaction with achievements path from the past to the present. Representatives of group with the low level of resiliencypreferred tactical use of psychophysiological resources, were characterized by sthenichyperthymic type of the personality with prevalence of domination in interpersonal communication, the irrational attitude towards reality, overestimated level of aspiration with orientation towards the future achievements.

scholarly journals People's Trust in Authorities as a Phenomenon of Parasocial Relations in Modern Russian Society

2022 ◽  
Vol 2021 (4) ◽  
pp. 453-462
Author(s):  
Valentin Nemirovskiy ◽  
Aleksey Novikov
Keyword(s):  
Social Relations ◽  
Social Representations ◽  
Social Institutions ◽  
Russian Population ◽  
The Other ◽  
Institutional Trust ◽  
Russian Society ◽  
Parasocial Relationship ◽  
Modern Russian ◽  
Theory Of Social Representations

The article features the concept of trust as a phenomenon of parasocial relations. Parasocial relationship is one-sided because its object is sometimes unaware of its subject. The phenomenon of people's trust in social institutions still remains largely understudied. The research was based on the sociocognitive approach developed by R. Falcone and C. Castelfranchi and the theory of social representations by S. Moscovici and D. Jodelet. In Russia, population's trust in authorities has always been low, and the COVID-19 pandemic is affecting it even more. The study revealed two forms of institutional trust, one based on social relations and the other based on parasocial relations. The institutional trust in modern Russia combines social and parasocial forms. They are closely interconnected, and the first can transform into the second. The deficit of social relations between Russian population and authorities in the conditions of declining institutional trust may lead to their replacement by less stable parasocial relations.

Teknik Data Mining Dalam Clustering Produksi Susu Segar Di Indonesia Dengan Algoritma K-Means

2019 ◽  
Vol 1 (1) ◽  
pp. 31-39
Author(s):  
Ilham Safitra Damanik ◽  
Sundari Retno Andani ◽  
Dedi Sehendro
Keyword(s):  
Data Mining ◽  
Milk Production ◽  
Clustering Algorithm ◽  
Clustering Method ◽  
Data Mining Techniques ◽  
Low Level ◽  
Fresh Milk ◽  
Nutritional Needs ◽  
High Level ◽  
Level Cluster

Milk is an important intake to meet nutritional needs. Both consumed by children, and adults. Indonesia has many producers of fresh milk, but it is not sufficient for national milk needs. Data mining is a science in the field of computers that is widely used in research. one of the data mining techniques is Clustering. Clustering is a method by grouping data. The Clustering method will be more optimal if you use a lot of data. Data to be used are provincial data in Indonesia from 2000 to 2017 obtained from the Central Statistics Agency. The results of this study are in Clusters based on 2 milk-producing groups, namely high-dairy producers and low-milk producing regions. From 27 data on fresh milk production in Indonesia, two high-level provinces can be obtained, namely: West Java and East Java. And 25 others were added in 7 provinces which did not follow the calculation of the K-Means Clustering Algorithm, including in the low level cluster.

Determinants of Abuse of the Bodies of the Dead

2019 ◽  
pp. 71-77
Author(s):  
Margarita Khomyakova
Keyword(s):  
Low Income ◽  
Criminal Code ◽  
Value Judgments ◽  
Legal Norms ◽  
Low Level ◽  
Medical Institutions ◽  
Specific Object ◽  
The Subject ◽  
The Dead ◽  
High Level

The author analyzes definitions of the concepts of determinants of crime given by various scientists and offers her definition. In this study, determinants of crime are understood as a set of its causes, the circumstances that contribute committing them, as well as the dynamics of crime. It is noted that the Russian legislator in Article 244 of the Criminal Code defines the object of this criminal assault as public morality. Despite the use of evaluative concepts both in the disposition of this norm and in determining the specific object of a given crime, the position of criminologists is unequivocal: crimes of this kind are immoral and are in irreconcilable conflict with generally accepted moral and legal norms. In the paper, some views are considered with regard to making value judgments which could hardly apply to legal norms. According to the author, the reasons for abuse of the bodies of the dead include economic problems of the subject of a crime, a low level of culture and legal awareness; this list is not exhaustive. The main circumstances that contribute committing abuse of the bodies of the dead and their burial places are the following: low income and unemployment, low level of criminological prevention, poor maintenance and protection of medical institutions and cemeteries due to underperformance of state and municipal bodies. The list of circumstances is also open-ended. Due to some factors, including a high level of latency, it is not possible to reflect the dynamics of such crimes objectively. At the same time, identification of the determinants of abuse of the bodies of the dead will reduce the number of such crimes.

Concept «Legal consciousness of youth»: theoretical and empirical aspects of sociological analysis

2020 ◽  
Vol 92 (3) ◽  
pp. 143-152
Author(s):  
N. M. Baikov ◽  
◽  
A. A. Nizovtseva ◽  
Keyword(s):  
Social Institutions ◽  
Legal Consciousness ◽  
Russian Society ◽  
Sociological Analysis ◽  
Negative State ◽  
Younger Generation ◽  
And Behavior ◽  
Group Characteristics

The article considers the concept of legal consciousness as a category of sociological analysis. Attention is focused on the understanding of legal consciousness, reflected in the works of domestic and foreign social researchers. The relevance of their works as a methodologically significant basis for sociological analysis of legal consciousness of the modern generation of Russian youth is emphasized. The processes of transformation of the Russian society predetermined the crisis of legal consciousness, the consequence of which was a significant manifestation of cases of an exceptionally negative state of legal consciousness in the youth environment. For the purposes of study, it is determined that the features of youth legal consciousness, updated by the classics of sociology, are largely due not only to the imperfection of legal acts in terms of the scope of its rights and obligations, but also to the crisis of social institutions of socialization of the younger generation, the specifics of its individual and group characteristics of consciousness and behavior.

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