Tax Expenditures in Local Taxes - an Effective Instrument of Local Tax Policy? The Example of Poland

This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used: scatter graphs (showing the relationship between two selected variables) and plot graphs (showing the course of the values of the studied variables over time, to show the dynamics of the phenomena). The scatter graphs showed, sometimes strong, linear correlative relationships. No clear curvilinear relationships were found, therefore we applied Pearson correlation. Gminas used TEs to a small but also highly variable extent. The factors determining their use involved: the type and potential of the gmina; the type of local tax. The research hypothesis was partially positively verified. The increase in the incremental % of TEs' share in tax revenue has a positive impact on the incremental trend of revenue growth in the following year. The use of TEs in real estate and vehicle taxes may have strengthened the revenue potential of some gminas in the consecutive years.

The Effects of Physical Activity on Arterial Stiffness during Pregnancy: An Observational Study

The objective of the present study was to investigate the relationship between moderate-to-vigorous physical activity (MVPA) and arterial stiffness in pregnancy. Thirty-nine women participated in this study resulting in 68 measurements in non-pregnant (NP; n=21), first (TM1; n=8), second (TM2; n=20), and third trimesters (TM3; n=19). Compliance, distensibility, elasticity, β-stiffness, and carotid to femoral (central) and carotid to finger (peripheral) pulse wave velocity (PWV) were assessed. MVPA was measured using accelerometry. Multilevel linear regressions adjusted for multiple tests per participant using random effects to generate β coefficients and 95% confidence intervals (CI) were performed. Distensibility, elasticity, β-stiffness, central- and peripheral-PWV did not differ between pregnant and non-pregnant assessments. Carotid artery compliance was higher in TM2 compared to NP. Central PWV (β Coef: -0.14, 95% CI: -0.27, -0.02) decreased from early to mid-pregnancy and increased in late pregnancy. Meeting the MVPA guidelines was significantly associated with central-PWV (Adj. β Coef: -0.34, 95% CI: -0.62, -0.06, p=0.016), peripheral-PWV (Adj. β Coef: -0.54, 95% CI: -0.91, -0.16, p=0.005), and distensibility (Adj. β Coef: -0.001, 95% CI: -0.002, -0.0001, p=0.018), in pregnancy. These results suggest that MVPA may be associated with improved (i.e. reduced) arterial stiffness in pregnancy. Novelty Bullets • Central PWV, distensibility, compliance, elasticity, and ß-stiffness, but not peripheral PWV, exhibited curvilinear relationships with gestational age • Central and peripheral PWV were lower in pregnant women who met the physical activity guidelines of 150 minutes of moderate-to-vigorous physical activity per week

Belief in God and Psychological Distress: Is It the Belief or Certainty of the Belief?

Research on the relationship between belief in God and mental health is scarce and often limited to comparing group differences in mental health across various self-reported religious identities (e.g., atheists, agnostics, believers). To advance this work, we focused on how the extent of belief in God related to three indices of psychological distress (depression, anxiety, and stress) in a sample of undergraduate students (N = 632) with a variety of religious identities. We used a model comparison approach to evaluate both linear and curvilinear relationships between belief in God and psychological distress and tested potential mediating pathways for linear relationships. The findings revealed that belief in God was negatively linearly related to depression; this relationship was fully mediated by meaning in life, feeling comforted by God, positive religious coping, positive reappraisal, and substance use coping. In contrast, belief in God was curvilinearly related to anxiety but unrelated to stress. These results suggest that both strength and certainty of the belief in God may be important in understanding religion’s relationship with psychological distress.

Homophily and Social Capital in a Network of Religious Congregations

This article investigates the relationship between homophily, the tendency for relationships to be more common among similar actors, and social capital in a social network of religious congregations from eight counties encompassing and surrounding a major metropolitan area in the southeastern United States. This network is inter-congregational, consisting of congregations and the relationships between them. Two types of social capital are investigated: the first involves the extent to which congregations bridge across structural holes, or bridge together otherwise disconnected congregations within the network; secondly, network closure involves the extent to which congregations are embedded in tight-knit clusters. Analyses use two types of homophily (religious and racial) to predict both outcomes, and they test linear and curvilinear relationships between both forms of homophily and the outcomes. Results indicate that congregations with moderate levels of religious homophily are more likely to bridge between otherwise disconnected congregations; however, congregations with low or high religious homophily as well as congregations with high racial homophily are more likely to be embedded in tight-knit relational clusters. This article contributes additional social network research on congregations and evidence of curvilinear relationships between homophily and social capital to the fields of social network analysis and sociology of religion.

Revisiting Values and Self-Esteem: A Large-Scale Study in the United States

Person-culture fit perspectives posit that individuals have higher self-esteem when their values match the values of the sociocultural environment in which they live. The current study tested this hypothesis by examining the associations between value congruence and self-esteem in a large-scale sample in the United States ( N = 48,563). Multilevel response surface analyses revealed no evidence of value congruence effects on self-esteem, such that the agreement between individual- and state-level values did not positively predict self-esteem for any of the 10 basic values. Instead, we found positive (stimulation, security) and negative (conformity) linear associations between individual-level values and self-esteem. We also found positive curvilinear relationships between individual-level achievement and tradition values and self-esteem, and negative curvilinear relationships between individual-level self-direction, hedonism, power, benevolence, and universalism values and self-esteem. In addition, state-level values moderated the relationship between values and self-esteem for tradition, universalism, and conformity values. In federal states with stronger endorsement of tradition values, individuals’ tradition values were more positively associated with self-esteem. In contrast, in states with stronger endorsement of universalism values, individuals’ universalism values were more negatively associated with self-esteem. Lastly, individuals’ conformity values were negatively associated with self-esteem, particularly in states with weaker endorsement of conformity values.

The Influence of Leisure Activity Types and Involvement Levels on Leisure Benefits in Older Adults

Purpose: To explore the types of leisure activities, the degree of activity involvement, and the relationship between leisure benefits in older adults in cities and towns in Northern Guangdong, China; to provide valuable references for formulating related policies on the leisure industry for relevant governing bodies and for gaining the optimal benefits for industry business people and leisure enthusiasts.Methods: After searching for a large amount of literature and expert consultations, a questionnaire on the leisure involvement and leisure benefits scale was constructed. The participants aged 60 years or older were recruited as the survey population. By using SPSS statistics 21.0, the raw and processed data in this study were analyzed and interpreted.Results: (1) The approach that the leisure involvement levels were divided into subjective and objective involvement levels to predict leisure benefits was more comprehensive and reliable than uni-level prediction. Among them, the overall leisure involvement level had a significant positive effect on the leisure benefits of leisure participants; the performance of the subjective involvement level to enhance the leisure benefits comprehensively surpassed the objective involvement level. (2) The effect of leisure involvement levels on leisure benefits was affected by the type of leisure, which was manifested as physiological and psychological leisure pleasure; the degree of leisure involvement had an inverted U-shaped relationship with its emotional leisure benefits. For individuals with physiological hedonistic leisure, the degree of leisure involvement had an inverted U-shaped relationship with its emotional, social, and self-realized leisure interests. (3) For individuals with psychological leisure, the degree of leisure involvement was positively U-shaped with its social and self-affirmed leisure benefits. However, this finding needs to be confirmed by further research.Conclusion: There are two types of linear and curvilinear relationships between the degree of leisure involvement and leisure benefits, which makes the connection between leisure involvement and leisure benefits deviate from the linearity in a particular situation and present an inverted U-shaped or positive U-shaped relationship, which shows, when the individuals are under- or over-volume leisure activities involvement, they will not create excellent leisure benefits.

Length-Weight Relationships and Relative Condition Factor of the Mullet, Rhinomugil Corsula (Hamilton, 1822) In the Sitakunda Coast of the Bay of Bengal, Bangladesh

This study deals with the length-weight relationship and relative condition factor (Kn) of 2480 specimens of Rhinomugil corsula (Hamilton, 1822), ranging from 3.5 cm to 29.5 cm total length and 0.40 g to 235.34 g weight, sampled monthly for two years period from March 2016 to February 2018 from the Sitakunda Coast of the Bay of Bengal, Bangladesh. Arithmetic form of equations for length (TL) and weight (W) of fish showed curvilinear relationships in male: W=0.0081TL3.016, female: W= 0.0083TL3.058 and combined sex: W=0.0076TL3.052, while logarithmic scale showed linear relationships in male: LogW=-2.122+3.016LogTL, female: LogW=-2.09+3.058 TL and combined sex: LogW=-2.121+3.052TL. In all the cases the coefficient of correlations between length and weight were positive and highly significant (P<0.01). The regression coefficient ‘b’ values were found to be 3.01±0.11, 3.06±0.12 and 3.05±0.12 for male, female and combined sexes, respectively for two years period together. When ‘t’ test was done, the growth was found to be isometric in case of male and combined sex and positive allometric in case of female. The relative condition factor (Kn) varied from 1.0003-1.009, 1.001-1.008 and 1.001-1.008, respectively, for male, female and combined sex in 2016-17, whereas 1.001-1.007, 1.003-1.006 and 0.992-1.008 respectively in 2017-18. The Kn values were always around ‘1’ or a little bit more than ‘1’ for length groups as well as monthly, indicating the excellent growth and robustness of fish due to favorable environmental condition prevailing in the habitat of the fish, in the Sitakunda coast of the Bay of Bengal. Bangladesh J. Zool. 49(1): 91-103, 2021

PSIII-11 Evaluating the Performance of Grow-finish Pigs Supplemented with Butipearl® Z and Kemtrace® Chromium During Natural Heat Stress Exposure

Heat stress (HS) severely impacts swine leading to compromised barrier integrity, diminished intestinal health and decreased performance. ButiPEARL® Z (BPZ) is an encapsulated formulation of zinc and butyrate shown to alleviate the impact of HS by improving intestinal health. KemTRACE® Chromium (KTCr) is an organic trace mineral shown to decrease the impact of stress and improve glucose utilization, leading to muscle growth and improved performance. To test the efficacy of BPZ and KTCr on mitigating stress from natural heat exposure, a grow-finish trial was conducted from June-September. There were four treatments: negative control (NC), NC+.45kg BPZ, NC+.91kg BPZ and NC+1.82kg BPZ. Three BPZ treatments were also supplemented with 200ppb KTCr. Pigs (n=480) were randomly assigned to 96 pens at 22.5kg. Performance was measured at d0, 28, 56 and at marketing. From d56 to market, ADFI was greater (P&lt; 0.05) for 0.45kg and 0.91kg BPZ when compared to NC and 1.82kg BPZ (3.40 and 3.35 vs. 3.26 and 3.27kg, respectively). Therefore, relationships between ADFI day 56 to market and ADFI day 0 to market with BPZ level were curvilinear (P&lt; 0.05). Both market weight and overall ADG tended (P&lt; 0.10) to have curvilinear relationships with BPZ level. While not different, 0.45kg and .91kg BPZ supplemented pigs were .97kg and 1.25kg heavier, respectively, on marketing day compared to control. No differences (P &gt;0.10) were observed for Feed:Gain. Part of the negative effects of HS include decrease in feed intake which contributes to intestinal damage and decreased performance. Data from this study show that both treatment combinations were able to improve feed intake and decrease stress which might have led to the improved weight gain at the end. The data provides evidence that the combination of BPZ and KTCr may alleviate the negative effects of HS and help with the performance of grow-finish pigs during heat stress.

The Curvilinear Relationships Between Top Decision Maker Goal Orientations and Firm Ambidexterity: Moderating Effect of Role Experience

Ambidextrous firms are those that can simultaneously manage exploitative and explorative innovation, which is why ambidexterity is key for firms that desire to pursue strategic entrepreneurship. Researchers have explored many of the reasons why some firms are more ambidextrous than others. However, little attention has been devoted to understanding how attributes of top decision makers can influence their firms' ambidexterity. By drawing on upper echelons theory and goal orientations research, we explain how firms' ambidexterity can be affected by top decision makers' motivations in achievement situations (i.e., goal orientations). Testing our hypotheses on a sample of 274 top decision makers of firms in the United States, we find that top decision makers' learning goal orientation – their desire to take risks and maximize learning–has an inverted U-shaped relationship with ambidexterity while top decision makers' performance prove goal orientation – their desire to demonstrate competence with existing skills – has a U-shaped relationship with ambidexterity. These effects are weaker for top decision makers who have greater role experience.