Hasil untuk "Economics"

A. Monthly, Sr. No, S. Basha et al.

Vinay T. Datar, N. Naik, R. Radcliffe

H. Simon

Rafael E. De Hoyos, Vasilis Sarafidis

R. Crouch, A. Leijonhufvud

Selfira Salsabilla

Main Purpose - This study aims to analyze the influence of labor market considerations, subjective norms, self-efficacy-technical skills, and outcome expectations on the intention to become a tax consultant. Method - This study uses a quantitative method with the Structural Equation Modeling (SEM) approach. The research sample consisted of 170 students of the UII Tax Accounting study program. Main Findings - The results of the study indicate that students’ intention to become tax consultants is more influenced by subjective norms and outcome expectations. However, no influence of labor market considerations and self-efficacy of technical skills on the intention to become a tax consultant was found. Theory and Practical Implications - The results of the study show that the surrounding environment is a factor that influences becoming a tax consultant. Therefore, academics need to provide adequate information about the role of the current tax consultant profession. In addition, the results of this study can be a basis for companies that want to recruit tax consultants to provide compensation and rewards that are in accordance with their work. Novelty - This study elaborates on the Theory of Planned Behavior (TPB) and Social Cognitive Career Theory (SCCT) to explore students’ intentions to become tax consultants.

Yinuo Zou, Yuefeng Lyu, Guan Li et al.

The relationship between ecosystem services (ESs) and human well-being (HWB) is a central issue of sustainable development. However, current research often relies on qualitative frameworks or indicator-based assessments, limiting a comprehensive understanding of the relationship between natural environment and human acquisition, which still needs to be strengthened. As an element transferred in the natural–society coupling system, carbon can assist in characterizing the dynamic interactions within coupled human–natural systems. Carbon, as a fundamental element transferred across ecological and social spheres, offers a powerful lens to characterize these linkages. This study develops and applies a novel analytical framework that integrates carbon flow as a unifying metric to quantitatively assess the spatiotemporal dynamics of the land use and land cover change (LUCC)–ESs–HWB nexus in Guizhou Province, China, from 2000 to 2020. The results show that: (1) Ecosystem services in Guizhou showed distinct trends from 2000 to 2020: supporting and regulating services declined and then recovered, and provisioning services steadily increased, while cultural services remained stable but varied across cities. (2) Human well-being generally improved over time, with health remaining stable and the HSI rising across most cities, although security levels fluctuated and remained low in some areas. (3) The contribution of ecosystem services to human well-being peaked in 2010–2015, followed by declines in central and northern regions, while southern and western areas maintained or improved their levels. (4) Supporting and regulating services were positively correlated with HWB security, while cultural services showed mixed effects, with strong synergies between culture and health in cities like Liupanshui and Qiandongnan. Overall, this study quantified the coupled dynamics between ecosystem services and human well-being through a carbon flow framework, which not only offers a unified metric for cross-dimensional analysis but also reduces subjective bias in evaluation. This integrated approach provides critical insights for crafting spatially explicit land management policies in Guizhou and offers a replicable methodology for exploring sustainable development pathways in other ecologically fragile karst regions worldwide. Compared with conventional ecosystem service frameworks, the carbon flow approach provides a process-based, dynamic mediator that quantifies biogeochemical linkages in LUCC–ESs–HWB systems, which is particularly important in fragile karst regions. However, we acknowledge that further empirical comparison with traditional ESs metrics could strengthen the framework’s generalizability.

A. Zauberman, E. Preobrazhensky, B. Pearce et al.

M. Clawson, J. Knetsch

J. Newhouse, V. Taylor

Xuan Yang, Shun Lu, Yuhan Feng et al.

IntroductionAs low FODMAP (Fermentable oligosaccharides, disaccharides, monosaccharides and polyols) diet therapy is recommended for most of Irritable Bowel Syndrome (IBS) patients, the consequent insufficient of dietary fibers (DFs) intake exert an adverse impact on intestinal health. It is necessary to find suitable DFs for IBS patients.MethodsThis study extracted a water-insoluble polysaccharide from Wolfiporia cocos (WIP) by alkali-extraction and acid-precipitation method. Its molecular weight was detected by high performance gel permeation chromatography (HPGPC) analysis. The structure of WIP was analyzed by Fourier transform infrared (FT-IR) spectrum, Nuclear Magnetic Resonance (NMR) spectra and X-ray diffraction (XRD). The properties related to stability, digestion, viscosity, osmotic activity, adsorption and fermentation were investigated, aimed to explore the feasibility of WIP as a new DF supplement for patients with IBS. In addition, 16S rRNA sequencing analysis was conducted to explore its effects on IBS-related gut microbiota.Results and DiscussionThe results showed that WIP had a single homogeneous composition and the molecular weight was 8.1 × 103 Da. WIP was indicated as a kind of pyranose form with β anomeric configuration and the main chain of WIP was 1,3-β-glucan with amorphous structure. In addition to good thermal stability, WIP also has low bioavailability and can reach the colon mostly without being digested. Moreover, the low viscosity and osmotic activity, the high water- swelling and water/oil-holding capacity, fructose adsorption capacity and poor fermentation performance of WIP demonstrated that it is suitable for IBS patients. It is worth noting that WIP regulates IBS associated gut microbiota effectively, such as the abundance of Lachnospiraceae and Prevotella. These findings provide a theoretical basis for the development of WIP as a dietary supplement for IBS patients with low FODMAP diet therapy.GRAPHICAL ABSTRACT

Paola Caceres-Rodríguez, Christopher Chavarria-Tapia, Karen Basfi-fer-Obregón et al.

Introducción: En Chile, la situación laboral del nutricionista se ha visto afectada por la numerosa competencia y limitados cupos en las áreas laborales tradicionales. En consecuencia, la carrera de Nutrición y Dietética de la Universidad de Chile decide abrir una nueva práctica profesional en áreas de desempeño emergentes a partir del año 2021. El objetivo de este estudio fue evaluar su implementación y valoración, considerando la opinión de todos los involucrados. Metodología: Estudio descriptivo transversal mixto con muestreo no probabilístico. Para recoger la opinión de los/as participantes se diseñaron y realizaron encuestas online a alumnos/as del último nivel y a sus supervisores, entrevistas semiestructuradas a tutores de centros de prácticas y grupos de discusión a profesores de grado. Se utilizó estadística descriptiva para los resultados cuantitativos y análisis temático para las cuestiones cualitativas. Resultados: Se obtuvo la opinión de 27 estudiantes, 8 supervisores, 10 tutores y 13 profesores de pregrado. En cuanto a la implementación, tanto la estructura como los centros y su modalidad de práctica fueron adecuados. La valoración fue alta por parte de los implicados, destacando el desarrollo y gestión de competencias genéricas entre los/as alumnos/as, y su contribución a ampliar el campo laboral, así como el papel del nutricionista en áreas emergentes. Como aspecto a mejorar, es necesario detallar más las actividades a realizar en cada centro. Conclusiones: La implementación de esta práctica fue exitosa, con un alto nivel de valoración. Su inclusión en el plan de estudios responde adecuadamente al perfil del egresado y a los objetivos de desarrollo de la unidad, respondiendo a necesidades previamente detectadas en el plan de estudios y en el entorno, contribuyendo así a la inserción laboral de los/as egresados/as y a la diversificación del campo actual de la disciplina.

Panagiotis Petrou

Objective: The scope of this systematic review is to update the existing body of evidence regarding the cost-effectiveness of transcatheter aortic valve implantation, stratified across all risk categories, and to assess their methodological quality. Methods: A systematic review was performed including published cost-effectiveness analyses of heart valve implantations. The quality was assessed with the Quality of Health Economics Tool. Results: We identified 33 economic evaluations of transcatheter aortic heart valve implantations. Results were not consistent, ranging from dominant to dominating. Moreover, the models were sensitive to an array of variables. The methodological quality of the studies was good. Conclusion: This systematic review led to inconclusive and inconsistent results pertinent to the economic profile of TAVI technology. It also highlighted areas which merit further research regarding the pillars of cost-effectiveness analysis such as modeling, the extrapolation of available data and the uncertainty of the evidence. A thorough assessment of the patient should proceed any decision-making.

Li-Chen Cheng, Wei-Ting Lu, Benjamin Yeo

Abstract In 2021, the abnormal short-term price fluctuations of GameStop, which were triggered by internet stock discussions, drew the attention of academics, financial analysts, and stock trading commissions alike, prompting calls to address such events and maintain market stability. However, the impact of stock discussions on volatile trading behavior has received comparatively less attention than traditional fundamentals. Furthermore, data mining methods are less often used to predict stock trading despite their higher accuracy. This study adopts an innovative approach using social media data to obtain stock rumors, and then trains three decision trees to demonstrate the impact of rumor propagation on stock trading behavior. Our findings show that rumor propagation outperforms traditional fundamentals in predicting abnormal trading behavior. The study serves as an impetus for further research using data mining as a method of inquiry.

C. Clark

The general economic analysis of a biological resource presented in this article suggests that overexploitation in the physical sense of reduced productivity may result from not one, but two social conditions: common-property competitive exploitation on the one hand, and private-property maximization of profits on the other. For populations that are economically valuable but possess low reproductive capacities, either condition may lead even to the extinction of the population. In view of the likelihood of private firms adopting high rates of discount, the conservation of renewable resources would appear to require continual public surveillance and control of the physical yield and the condition of the stocks.

Qia Wang, Kai Dong, Yongyan Wu et al.

Irradiation's effects on quality, volatile compounds, and differential metabolites of yak meat were studied. Irradiation dose at 3 kGy had no effect on yak meat quality, however irradiation dose at 5 kGy resulted in yak meat quality deterioration as well as considerable irradiated off-flavors. And the level of the off-odor was strongly associated with the irradiation dose, and allyl methyl sulfide, octanal, nonanal, benzaldehyde, and 4-methylthiazole were all significant producers of off-odor. Meanwhile, with the increased of radiation dose, the amounts of cysteine, methionine, proline, linoleic acid, stearic acid changed obviously. The main generation pathway of irradiated off-flavors in yak meat were thought to be cysteine and methionine metabolism, and linoleic acid metabolism. The oxidative decomposition of sulfur-containing amino acids and unsaturated fatty acids may cause the off-flavor of irradiation yak meat. This research established a theoretical foundation for future control systems to prevent flavor quality alterations during irradiation preservation.

Arvind Panagariya

This paper examines two aspects of the digitalization of finance in India, which has been surprisingly robust and fast growing. Much of this success is due to the government's introduction of a biometric identity known as Aadhaar. Because financial transactions require definitive proof of identity of the transacting parties, Aadhaar provides this proof without any document via biometric verification, thus greatly facilitating electronic transactions. The paper also documents the impact of digital financialization by showing examples of entrepreneurship, both directly in the fintech space through the creation of new web-based services as well as the rise of new businesses that make use of the fintech infrastructure that has been created.

Tasmilah Tasmilah Tasmilah, Devanto Pratomo, Wildan Syafitri

The Covid-19 pandemic has decreased the number of entrepreneurs assisted by permanent workers in Indonesia. Using SAKERNAS Data of August 2019 and 2020, this study uses multinomial logistic regression to estimate the impact of digital technology in the entrepreneurial transition during the Covid-19 pandemic. The results show that digital technology and the internet have a negative and significant effect on the transition of formal entrepreneurship in Indonesia. The use of digital technology and the internet will prevent formal entrepreneurs from transitioning into informal entrepreneurs or leaving entrepreneurship. Increasing digital technology usage and the internet for promotional and sales purposes will enable entrepreneurs to survive amid a pandemic. In addition, building information technology infrastructure such as Base Transceiver Station (BTS), especially in rural areas, is necessary to increase internet coverage and encourage business scale-up in rural areas.

Ying Yan, Bin Suo, Ziwei Li

Failure mode and effects analysis (FMEA) is a widely used, powerful tool to identify and assess potential failure modes in products and to make products more reliable. Due to the complexity of products and lack of knowledge, FMEA involves many uncertainties in practice. In previous studies, numerous modified FMEA methods based on fuzzy logic and Dempster-Shafer (D-S) evidence theory have been employed to address these uncertainties. These studies focus on how to handle uncertainties and to identify a more reliable prioritization of risk priority numbers (RPNs). However, studies have not sufficiently examined how many uncertainties are present in resulting RPNs. To better model and process various types of uncertainties in FMEA, two new area-based metrics are constructed in this paper. One is the interval area metric (IAM), which is used in RPN representation. The other is the dimensionless uncertainty metric (DUM), which is used to measure how many uncertainties there are in RPN. IAM is used to rank the risks in failure modes, and DUM is used to rank the uncertainties in failure modes. Then, an expert system is presented to qualitatively evaluate the DUM, which can help FMEA users intuitively judge whether further investigation should be performed to alleviate the epistemic uncertainties in each failure mode. Finally, a practical risk evaluation case regarding the grinding wheel system of a numerically controlled (NC) machine is provided to demonstrate the application and effectiveness of the proposed FMEA. The case study shows that the calculation programs of IAM and DUM do not require any assumptions or need to address conflict among experts. In addition, proposed method can not only give a more accurate rating of each failure mode, but also help designers intuitively see the uncertainty grade of each RPN, which is useful to help them understand FMEA results.

R. Matthews