scholarly journals Tax-Exempt Status and Associated Factors among Charitable Foundations in China

2021 ◽  
Vol 13 (8) ◽  
pp. 4116
Author(s):  
Shuyang Wang ◽  
Xiaoyu Wu ◽  
Zhilin Li ◽  
Jing Hua Zhang
Keyword(s):  
Multivariate Logistic Regression Analysis ◽  
Positive Association ◽  
Key Factors ◽  
Charitable Organizations ◽  
Tax Incentive ◽  
Long Run ◽  
Point Increase ◽  
Charitable Foundations ◽  
Tax Exempt ◽  
Status Data

Tax exemption plays an important role in the sustainability of charitable organizations (COs). The 2016 Charity Law of China provides stronger tax incentives for charity donations. Using 767 observations of Chinese charitable foundations (CFs) during 2010–2018 from the China Foundation Center database and manually collected tax-exempt status data, this study applies multivariate logistic regression analysis to examine the association between tax-exempt status and related key factors, such as transparency and donation dependency. This study found that a one-point increase in the transparency score of a CF is associated with a 3.9 percentage points higher likelihood of having at least one type of tax-exempt qualification (OR = 1.039, p < 0.01). There is in general a significantly positive association between tax-exempt status and donation dependency of CFs in China. After 2016, the CFs responded actively to the tax incentive provided by the Charity Law, which in return requires a higher level of transparency. These results suggest that taxation under the legal system may effectively function to promote the sustainability of charity foundations in China in the long run. Further studies are needed to explore in-depth why CFs with advanced tax-exempt qualifications concentrate in Beijing and Shanghai.

scholarly journals Association of the Yips and Musculoskeletal Problems in Highly Skilled Golfers: A Large Scale Epidemiological Study in Japan

Sports ◽  
2021 ◽  
Vol 9 (6) ◽  
pp. 71
Author(s):  
Yasufumi Gon ◽  
Daijiro Kabata ◽  
Sadahito Kawamura ◽  
Masahito Mihara ◽  
Ayumi Shintani ◽  
...  
Keyword(s):  
Large Scale ◽  
Detrimental Effect ◽  
Multivariate Logistic Regression Analysis ◽  
Positive Association ◽  
Demographic Information ◽  
Multivariate Logistic Regression ◽  
Factors Associated ◽  
Musculoskeletal Problems ◽  
Large Scale Epidemiological Study ◽  
Motor Disturbances

The yips are a set of conditions associated with intermittent motor disturbances that affect precision movement, especially in sports. Specifically, skilled golfers suffer from the yips, although its clinical characteristics and pathophysiology have not been well-studied. We surveyed skilled golfers to characterize their yips-related symptoms, to explore potential confounding factors associated with the yips. Golfers’ demographic information, golfing-career-related history, musculoskeletal status and manifestations of the yips are surveyed. Among the 1576 questionnaires distributed, 1457 (92%) responses were received, of which 39% of golfers had experienced the yips. The median age and golfing careers were 48 and 28 years, respectively. Golfers who had experienced the yips were older and had longer golfing careers and more frequent musculoskeletal problems than those without experience of the yips. The multivariate logistic regression analysis revealed that a longer golfing career and musculoskeletal problems were independent factors associated with yips experience. More severe musculoskeletal problems were associated with higher odds of experiencing the yips. A positive association between the yips and musculoskeletal problems was also observed. The yips have similar characteristics to task-specific movement disorders, with a detrimental effect caused by excessive repetition of a routine task. These findings support the notion that the yips are a type of task-specific dystonia.

scholarly journals The Relationship Between Bullying Victimization and Perpetration and Non-suicidal Self-injury: A Systematic Review

2021 ◽  
Author(s):  
Gianluca Serafini ◽  
Andrea Aguglia ◽  
Andrea Amerio ◽  
Giovanna Canepa ◽  
Giulia Adavastro ◽  
...  
Keyword(s):  
Peer Victimization ◽  
Significant Risk ◽  
Positive Association ◽  
Significant Risk Factor ◽  
Future Research ◽  
Bullying Victimization ◽  
Self Injury ◽  
Long Run ◽  
Bully Victims

AbstractExperience of bullying may be a significant risk factor for non-suicidal self-injury (NSSI). This study had three aims: to systematically investigate the association between bullying and NSSI, analyze the possible mechanisms underlying the two phenomena, and evaluate any differences between bullying victimization and bullying perpetration with respect to NSSI. A systematic search about the association between bullying victimization and perpetration and NSSI was conducted using specific databases (PubMed, Scopus, Science Direct). The following keywords were used in all database searches: "bullying" AND "NSSI" OR "peer victimization" and NSSI. The searches in PubMed, Scopus and Science Direct revealed a total of 88 articles about bullying or peer victimization and NSSI. However, only 29 met our inclusion criteria and were used for the present review. Overall, all studies examined victimization; four studies also evaluated the effects of perpetration and one included bully-victims. According to the main findings, both being a victim of bullying and perpetrating bullying may increase the risk of adverse psychological outcomes in terms of NSSI and suicidality in the short and the long run. To the best of our knowledge, this is the first review to systematically evaluate the relation between bullying victimization/perpetration and NSSI. The main results support a positive association. Future research should evaluate the possible role of specific mediators/moderators of the association between experience of bullying and NSSI.

scholarly journals Cross-Correlations in Meat Prices in Brazil: A Non-Linear Approach Using Different Time Scales

Economies ◽  
2021 ◽  
Vol 9 (4) ◽  
pp. 133
Author(s):  
Derick Quintino ◽  
José Telo da Gama ◽  
Paulo Ferreira
Keyword(s):  
Time Scales ◽  
Cross Correlation ◽  
Positive Association ◽  
Recent Period ◽  
Linear Approach ◽  
Long Run ◽  
Short Run ◽  
Cross Correlations ◽  
Over Time ◽  
Different Time Scales

Brazil is one of the world’s largest producers and exporters of cattle, chicken and swine. Therefore, co-movements of Brazilian meat prices are important for both domestic and foreign stakeholders. We propose to analyse the cross-correlation between meat prices in Brazil, namely, cattle, swine and chicken, including also in the analysis information from some commodities, namely maize, soya beans, oil, and the Brazilian exchange rate. Our sample covers the recent period which coincided with extensive macroeconomic and institutional changes in Brazil, from 2011 to 2020, and is divided in two periods: (i) presidential pre-impeachment (P1), occurring in August 2016, and; (ii) post-impeachment (P2). Our results indicate that in P1, only the prices of swine and chicken showed a positive and strong correlation over time, and that cattle showed some positive correlation with chicken only in the short run. In P2, there was also a positive and consistent correlation between swine and chicken, and only a positive association with swine and cattle in the long run. For more spaced time scales (days), the changes in the degree of correlation were significant only in the long run for swine and cattle.

scholarly journals „Pénzügy és gazdasági fejlődés hosszú távon” Shin, Yongseok (2018): Finance and Economic Development on the Very Long Run: A Review Essay (Journal of Economic Literature, 56(4), 1557-1586.)1

2021 ◽  
Vol 16 (1) ◽  
pp. 185-190
Author(s):  
Domonkos Bajkán
Keyword(s):  
Economic Development ◽  
Review Essay ◽  
Economic Literature ◽  
Key Factors ◽  
Main Hypothesis ◽  
Financial History ◽  
Financial Regulations ◽  
Long Run

Yongseok Shin esszéjében Goetzmann Money Changes Everything: How Finance Made Civilizations Possible című könyvéről ír bemutatót, majd a könyv hipotézisét továbbgondolva vizsgálja, vajon az egyes pénzügyi találmányok hatást gyakorolnak-e a hosszú távú gazdasági fejlődésre. Shin Goetzmann művét további gazdaságtörténelmi elemzésekkel is összeveti. Arra a következtetésre jut, hogy a pénzügyek jelenléte fontos összetevő egy jól működő gazdaságban, azonban nem lehet az egyetlen fejlődést előidéző tényező. Shin a pénzügyi történelem további alapos tanulmányozását javasolja, és azt a jelenlegi pénzügyi szektor szabályozásainak kialakítása során is hasznosnak véli. Yongseok Shin reviews Goetzmann’s book, titled Money Changes Everything: How Finance Made Civilizations Possible. He reinterprets its main hypothesis, and analyses how the presence of financial tools affect economic development in the very long run. He also compares Goetzmann’s viewpoint to other economic historians’ results. He concludes that financial advancement is certainly one of the key factors leading to a prosperous economy, but cannot be the single one. Shin argues that financial history lessons might enable us to create more adequate financial regulations.

On being moderate and peaceful: Why Islamic political moderateness promotes outgroup tolerance and reconciliation

2020 ◽  
Vol 42 (3) ◽  
pp. 359-378
Author(s):  
Esti Zaduqisti ◽  
Ali Mashuri ◽  
Amat Zuhri ◽  
Tri Astutik Haryati ◽  
Miftahul Ula
Keyword(s):  
National Identity ◽  
Empirical Study ◽  
Perspective Taking ◽  
Positive Association ◽  
Higher Order ◽  
Key Factors ◽  
Collective Guilt ◽  
Islamic Identity ◽  
Practical Implications ◽  
Order Identity

Islamic moderateness is said to be one of the key factors that contribute to the promotion of peace in Muslim societies. We present an empirical study conducted in Indonesia ( N = 299) that assessed Islamic political moderateness and examined its role in explaining Muslims’ tolerance towards non-Muslims, as well as the first group’s support for making reconciliation with the latter group. We found as hypothesised that Islamic political moderateness was a positive predictor of outgroup tolerance, because of the role it had in positively predicting the sense of national identity as a higher order identity vis-à-vis Islamic identity (i.e. higher order nested identity). Outgroup tolerance positively predicted and, in turn, fully mediated the positive association between Islamic political moderateness and Muslims’ reconciliatory tendencies, including feelings of collective guilt and shame, intergroup trust and perspective-taking, intergroup cooperation, willingness to apologise, as well as support for intergroup empowerment and reparative actions. These findings suggest the benefit of Islamic political moderateness to drive Muslims to appreciate the existence of non-Muslims. We discuss these empirical findings in terms of theoretical implications, research limitations and practical implications.

scholarly journals Ectopic eruption of the maxillary second molar: Predictive factors

2017 ◽  
Vol 87 (4) ◽  
pp. 583-589 ◽  
Author(s):  
Soonshin Hwang ◽  
Yoon Jeong Choi ◽  
Ji Yeon Lee ◽  
Chooryung Chung ◽  
Kyung-Ho Kim
Keyword(s):  
Logistic Regression ◽  
Regression Analysis ◽  
Logistic Regression Analysis ◽  
Predictive Factors ◽  
Multivariate Logistic Regression Analysis ◽  
Key Factors ◽  
Multivariate Logistic Regression ◽  
Factors Associated ◽  
Ectopic Eruption ◽  
Maxillary Tuberosity

ABSTRACT Objective: The purpose of this study was to investigate the diagnostic aspects, contributing conditions, and predictive key factors associated with ectopic eruption of maxillary second molars. Material and Methods: This retrospective study evaluated the study models, lateral cephalographs, and panoramic radiographs of 40 adult subjects (20 men, 20 women) with bilateral ectopic eruption and 40 subjects (20 men, 20 women) with normal eruption of the maxillary second molars. Studied variables were analyzed statistically by independent t-tests, univariate and multivariate logistic regression analysis, followed by receiver-operating characteristic analysis. Results: Tooth widths of bilateral lateral incisors, canines, and premolars were wider in the ectopic group, which resulted in greater arch lengths. The ANB angle and maxillary tuberosity distance (PTV-M1, PTV-M2) were smaller in the ectopic group. The long axes of the maxillary molars showed significant distal inclination in the ectopic group. The multivariate logistic regression analysis showed that three key factors—arch length, ANB angle, and PTV-M1 distance—were significantly associated with ectopic eruption of the second molars. The area under the curve (AUC) was the largest for the combination of the three key factors with an AUC greater than 0.75. PTV-M1 alone was the single factor that showed the strongest association with ectopic eruption (AUC = 0.7363). Conclusions: An increase in arch length, decrease in ANB angle, and decrease in maxillary tuberosity distance to the distal aspect of the maxillary first molar (PTV-M1) were the most predictive factors associated with ectopic eruption of maxillary second molars.

scholarly journals Untangling the nonlinear “knots” of UK’s housing prices

2019 ◽  
Vol 46 (5) ◽  
pp. 1083-1103
Author(s):  
Constantinos Alexiou ◽  
Sofoklis Vogiazas
Keyword(s):  
Housing Market ◽  
House Prices ◽  
Housing Prices ◽  
Positive Association ◽  
Research Area ◽  
Content Type ◽  
Nonlinear Ardl ◽  
Long Run ◽  
Short Run ◽  
The Uk

Purpose Housing prices in the UK offer an inspiring, yet a complex and under-explored research area. The purpose of this paper is to investigate the critical factors that affect UK’s housing prices. Design/methodology/approach The authors utilize the recently developed nonlinear ARDL approach of Shin et al. (2014) over the period 1969–2016. Findings The authors find that both the long-run and short-run impact of the price-to-rent (PTR) ratio and credit-to-GDP ratio on house prices (HP) is asymmetric whilst ambiguous results are established for mortgage rates, industrial production and equities. Apart from the novel framework of analysis, this study also establishes a positive association between HP and the PTR ratio which suggests a speculative behaviour and could imply the formation of a housing bubble. Originality/value It is the first study for the UK housing market that explores the underlying fundamental relationships by looking at nonlinearities hence, allowing HP to be tied by asymmetric relationships in the long as well as in the short run. Modelling the inherent nonlinearities enhances significantly the understanding of UK housing market which can prove useful for policymaking and forecasting purposes.

A Fundamental-Analysis-Based Test for Speculative Prices

2011 ◽  
Vol 87 (1) ◽  
pp. 121-148 ◽  
Author(s):  
Asher Curtis
Keyword(s):  
Structural Change ◽  
Measurement Error ◽  
Positive Association ◽  
Data Availability ◽  
Future Market ◽  
Fundamental Analysis ◽  
Aggregate Level ◽  
Market Returns ◽  
Long Run ◽  
Price Movements

ABSTRACT I investigate the possibility that recent price movements include significantly larger speculative components than those observed historically, where speculation is defined as the component of price that does not co-move with fundamentals. Specifically, at the aggregate level, price and accounting fundamentals co-move historically (1979–1993) but do not co-move recently (1994–2008). The lack of co-movement in recent periods is accompanied by a significant reduction in the positive association between ratios of accounting fundamentals-to-price with future market returns. Changes in measurement error in accounting fundamentals do not appear to cause the lack of co-movement in recent periods, and risk- and growth-based explanations are not supported by the data. The results of this study provide evidence of a structural change in the long-run association between price and accounting fundamentals. Data Availability: Data are available from public sources identified in the study.

scholarly journals Maternal body composition in relation to twinning

2016 ◽  
Vol 26 (1-2) ◽  
Author(s):  
Thomas Nilsen ◽  
Ragnhild Ørstavik
Keyword(s):  
Body Composition ◽  
Multivariate Logistic Regression Analysis ◽  
Positive Association ◽  
Maternal Body Mass Index ◽  
Maternal Height ◽  
Multivariate Logistic Regression ◽  
Maternal Body ◽  
Secular Changes ◽  
Increased Risk ◽  
Maternal Bmi

Monozygotic (MZ) twinning is considered to be a random event whereas spontaneous dizygotic (DZ)<br />twinning is influenced by several factors. Thus, secular changes in twinning rates are usually explained by<br />changes in DZ twinning alone. Maternal body mass index (BMI) before pregnancy and maternal height are<br />believed to be significant drivers of twinning. Our aim in this study was to explore to what degree maternal<br />body composition influences twinning. Data on births and maternal height and BMI from the Medical Birth<br />Registry Norway (MBRN) was analyzed applying multivariate logistic regression analysis. The results<br />showed that increasing maternal BMI and height has a positive association with twinning. There is an<br />increased risk of DZ twinning for a maternal BMI &gt; 25, OR 1.31-1.43 and for maternal height ≥ 173 cm,<br />OR 1.28. In explaining secula

scholarly journals R&D Expenditure R&D Expenditure as an Accelerator of Economic Growth with Special Reference to Developing Countries

2021 ◽  
Vol 7 (3) ◽  
Author(s):  
Tariq Mahmood Ali ◽  
Adiqa Kausar Kiani ◽  
Tariq Bashir ◽  
Talah Numan Khan
Keyword(s):  
Economic Growth ◽  
Developing Countries ◽  
Developing Economies ◽  
Positive Association ◽  
Estimation Model ◽  
Panel Ardl ◽  
Long Run ◽  
Short Run ◽  
The Impact ◽  
D Investment

Purpose: In this network age, among the other factors which increase economic growth, the R&D activities, a pivotal and effective factor, carried out by a country. The present study attempts to investigate the empirical R&D expenditure-economic growth nexus in developing and developed economies, and also provides useful insight about how R&D investment works to enhance the economic growth of a country. Design/Methodology/Approach: In this regard, 21 years data of top 100 economies of the world from 1995 to 2015 has been utilized. The Panel ARD Model approach has been preferred to explore the impact of R&D investment on economic growth (GDP). For construction of the estimation model, five different variables are used. In order to accomplish the results, along with analysing the data of 100 countries a whole, analysis has also been made by dividing countries into different categories and groups. Overall, the Panel ARDL test has been performed on nine different groups of countries. Findings: The results reveal that, ceteris paribus, there is a strong positive association between R&D expenditure and economic growth (GDP) in the long-run; 1% increase in GERD leads to 0.07% increase in GDP. However, the impact in the developing countries (0.043%) is lower compared to the developed OECD countries (0.27%). No impact of the R&D expenditure on economic growth is observed in the short-run. Implications/Originality/Value: The study presents some thought-provoking ideas, policy recommendations and implications for the policy makers, planners and researchers, especially in the context of developing economies.  

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